Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE54 PROFESSIONS, OCCUPATIONS AND BUSINESSES |
CHAPTER628. Accountants |
GENERAL PROVISIONS |
NRS 628.002. Purpose. |
NRS 628.003. Definitions. |
NRS 628.005. “Attest,” “attesting” and “attestation” defined. |
NRS 628.009. “Board” defined. |
NRS 628.013. “Certificate” defined. |
NRS 628.014. “Compilation” defined. |
NRS 628.017. “Home office” defined. |
NRS 628.019. “Live permit” defined. |
NRS 628.023. “Practice of public accounting” defined. |
NRS 628.029. “Registered public accountant” defined. |
NRS 628.033. “State” defined. |
NEVADA STATE BOARD OF ACCOUNTANCY |
NRS 628.035. Creation; number and appointment of members. |
NRS 628.045. Qualifications of members. |
NRS 628.055. Reappointment of members. |
NRS 628.075. Nomination for appointment; filling of vacancy; appointment of representative of public by Governor. |
NRS 628.085. Removal of member. |
NRS 628.090. Officers and employees. |
NRS 628.100. Quorum. |
NRS 628.105. Offices. |
NRS 628.110. Compensation of members and employees. |
NRS 628.120. Regulations. |
NRS 628.130. Seal; records; website. |
NRS 628.135. Fiscal year. |
NRS 628.140. Deposit of money received by Board; delegation of authority concerning disciplinary action; deposit of fines imposed by Board; claim for attorney’s fees or cost of investigation. |
NRS 628.160. Regulations concerning professional conduct: Procedure for adoption; notice. |
NRS 628.170. Board may establish certain committees. |
CERTIFIED PUBLIC ACCOUNTANTS |
NRS 628.190. Qualifications of applicant for certificate of certified public accountant; issuance of provisional certificate. |
NRS 628.200. General requirements concerning education and experience. |
NRS 628.230. Examination. |
NRS 628.240. Eligibility for examination of candidate who has not met requirement concerning experience. |
NRS 628.250. Requirements for status as certified public accountant; related fees. |
NRS 628.260. Reexamination. |
NRS 628.280. Fee for examination. |
NRS 628.290. Conditions for use of designation “certified public accountant” or “C.P.A.” |
NRS 628.310. Waiver of examination and waiver of requirements for education or experience for person holding certificate as certified public accountant from other state or country. |
REGISTRATION OF PUBLIC ACCOUNTANTS, PARTNERSHIPS, CORPORATIONS, LIMITED-LIABILITY COMPANIES, SOLE PROPRIETORSHIPS AND OFFICES AND REGISTRATION OF FICTITIOUS NAMES |
NRS 628.325. Corporation or company for practice of public accounting: Organization; liability; ownership. |
NRS 628.340. Requirements for registration as partnership of certified public accountants. |
NRS 628.343. Requirements for registration as corporation of certified public accountants. |
NRS 628.345. Requirements for registration as limited-liability company of certified public accountants. |
NRS 628.350. Requirements for issuance of license as public accountant. |
NRS 628.360. Requirements for registration as partnership of public accountants. |
NRS 628.363. Requirements for registration as corporation of public accountants. |
NRS 628.365. Requirements for registration as limited-liability company of public accountants. |
NRS 628.370. Registration of offices. |
NRS 628.375. Registration of fictitious names. |
PERMIT FOR PUBLIC ACCOUNTING |
NRS 628.380. Permit to engage in practice of public accounting: Requirements; expiration; issuance and renewal; fee. |
CONTINUING EDUCATION |
NRS 628.385. Legislative findings. |
NRS 628.386. Adoption of regulations. |
NRS 628.387. Exemptions. |
NRS 628.388. Committee on Continuing Education. |
DISCIPLINARY ACTION |
NRS 628.390. Grounds; penalties; private censure prohibited; orders imposing discipline deemed public records. |
NRS 628.395. Probation. |
NRS 628.400. Partnerships, corporations and limited-liability companies: Revocation or suspension of registration; sanctions; censure; additional grounds for disciplinary action. |
NRS 628.410. Hearings. |
NRS 628.415. Disciplinary action by hearing officer or panel: Procedural requirements; powers and duties of officer or panel; appeal. |
NRS 628.418. Certain records relating to investigation deemed confidential; certain records relating to disciplinary action deemed public records. |
MISCELLANEOUS PROVISIONS |
NRS 628.425. Accountant’s report on financial statements: Requirements for persons who sign or authorize another to sign. |
NRS 628.435. Attestations applicable to particular engagements: Compliance with professional standards for accounting and documentation; retention of documentation. |
NRS 628.440. Employees and assistants of accountants. |
UNLAWFUL ACTS; INJUNCTIVE RELIEF; PENALTIES |
NRS 628.450. Unlawful use of designation “certified public accountant” or “C.P.A.” |
NRS 628.460. Unlawful use of designation “certified public accountant” or “C.P.A.” by partnership, corporation, limited-liability company or sole proprietorship. |
NRS 628.470. Unlawful use of designation “public accountant” or “registered public accountant.” |
NRS 628.480. Unlawful use of designation “public accountant” by partnership, corporation, limited-liability company or sole proprietorship. |
NRS 628.490. Unlawful use of designation or abbreviation likely to confuse public; use of “accountant,” “auditor” and “certified public accountant.” |
NRS 628.510. Conditions under which affixing name to wording which indicates person is accountant or auditor is unlawful. |
NRS 628.550. Unlawful use of title or designation which falsely indicates or implies existence of partnership, corporation or limited-liability company; misleading name. |
NRS 628.560. Prima facie evidence of violation. |
NRS 628.570. Injunction; restraining order; issuance without bond. |
NRS 628.580. Penalty for violation. |