Nevada Administrative Code

NAC 628.210 Prerequisites to renewal of permit; exemption; waiver. (NRS 628.120, 628.386) 1. Except as otherwise provided in subsection 3 and NAC 628.110, an applicant for the renewal of a permit to engage in the practice of public accounting must complete at least 40 hours of co…

NAC 628.220 Standards for qualifying programs. (NRS 628.120, 628.200, 628.386) 1. A program qualifies as a program of continuing education if it: (a) Is a formal program of learning which contributes to a growth in professional knowledge and the competence of a person engaged in …

NAC 628.230 Acceptable programs and subjects. (NRS 628.120, 628.200, 628.386) 1. Qualified programs of continuing education dealing with the following general subjects are acceptable: (a) Accounting and auditing; (b) Taxation; (c) Management; (d) Computer science; (e) Communicati…

NAC 628.240 Determination and allowance of credit. (NRS 628.120, 628.200, 628.386) 1. For the purposes of continuing education, 50 minutes of instruction equals one credit of continuing education. Credit for continuing education may be earned in increments of less than one credit…

NAC 628.250 Application for renewal of permit; maintenance of records; action by Board. (NRS 628.120, 628.380, 628.386) 1. An applicant for the renewal of a permit to engage in the practice of public accounting issued pursuant to NRS 628.380 must list on the application the numbe…

NAC 628.460 Certificate and permit required. (NRS 628.120) 1. A person may not perform or offer to perform tax or management services while holding oneself out to be a certified public accountant if the person does not hold a current certificate and a live permit. 2. For the purp…

NAC 628.500 Adoption by reference of Code of Professional Conduct; exceptions; availability; periodic review. (NRS 628.120, 628.160) 1. The Board hereby adopts by reference the Code of Professional Conduct adopted by the American Institute of Certified Public Accountants, with th…

NAC 628.510 Applicability. (NRS 628.120, 628.160) 1. The provisions of this section and the provisions adopted by reference pursuant to NAC 628.500 apply to all persons who are engaged in the practice of public accounting in this State. 2. The provisions of this section and the p…

NAC 628.520 Reporting of certain occurrences to Board. (NRS 628.120, 628.160, 628.386) A practitioner or firm shall report to the Board not more than 30 days after: 1. The practitioner or firm receives a peer review or inspection report with identified deficiencies. 2. The decisi…

NAC 628.550 Definitions. (NRS 628.120, 628.160, 628.386) As used in NAC 628.550 to 628.590, inclusive, unless the context otherwise requires, the words and terms defined in NAC 628.555 to 628.567, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by B…

NAC 628.555 “Evaluation” defined. (NRS 628.120, 628.160, 628.386) “Evaluation” means the process conducted pursuant to the practice-monitoring program established pursuant to NAC 628.550 to 628.590, inclusive, to ensure that a practitioner complies with the Code of Professional C…

NAC 628.560 “Practice-monitoring documents” defined. (NRS 628.120, 628.160, 628.386) “Practice-monitoring documents” means the documents, determinations and reports developed as the result of an evaluation of a practitioner conducted pursuant to a practice-monitoring program, inc…

NAC 628.565 “Practice-monitoring program” defined. (NRS 628.120, 628.160, 628.386) “Practice-monitoring program” means a program to monitor the quality of financial reporting of a practitioner conducted pursuant to NAC 628.550 to 628.590, inclusive. (Added to NAC by Bd. of Accoun…

NAC 628.567 “Sponsoring organization” defined. (NRS 628.120, 628.170, 628.386) “Sponsoring organization” means an entity which administers a practice-monitoring program. (Added to NAC by Bd. of Accountancy by R068-17, eff. 5-16-2018)

NAC 628.570 “Transmittal form” defined. (NRS 628.120, 628.160, 628.386) “Transmittal form” means the document distributed by the Board to be used in submitting reports for evaluation or to advise the Board that no reports were issued by the practitioner in the previous year. (Add…

NAC 628.572 Peer review oversight committee: Establishment; powers and duties; confidentiality of information obtained during oversight activities. (NRS 628.120, 628.170, 628.386) 1. The Board may establish a peer review oversight committee to: (a) Monitor a sponsoring organizati…

NAC 628.573 Regional peer review oversight committee: Participation by Board; functions. (NRS 628.120, 628.170, 628.386) The Board may arrange to participate with a regional peer review oversight committee. If the Board makes such arrangements, the regional peer review oversight …

NAC 628.575 Cycle for review of reports; notification of practitioners. (NRS 628.120, 628.160, 628.386) 1. The Board will review the reports submitted by practitioners pursuant to NAC 628.550 to 628.590, inclusive, to determine whether the practitioners have complied with applica…

NAC 628.580 Required enrollment in program; submission and verification of practice-monitoring documents; required participation in national uniform system. (NRS 628.120, 628.160, 628.386) 1. Except as otherwise provided in subsection 4, a practitioner who performs audit, review,…

NAC 628.585 Deficient or marginal practice-monitoring documents; refusal to comply with determinations in practice-monitoring documents. (NRS 628.120, 628.160, 628.386) 1. If the Board determines that the practice-monitoring documents submitted by a practitioner are deficient or …

NAC 628.590 Confidentiality. (NRS 628.120, 628.160, 628.386) 1. Any practice-monitoring document or other documentation submitted to the Board pursuant to NAC 628.550 to 628.590, inclusive, is confidential. 2. Any action taken by the Board pursuant to NAC 628.550 to 628.590, incl…

NAC 628.850 Definitions. (NRS 628.120, 628.160) As used in NAC 628.850 to 628.985, inclusive, unless the context otherwise requires, the words and terms defined in NAC 628.855 to 628.875, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Bd. of Acc…

NAC 628.855 “Contested case” defined. (NRS 628.120, 628.160) 1. “Contested case” and “case” have the meaning ascribed to “contested case” in NRS 233B.032. 2. A final decision of the Board approving or denying an application for issuance or renewal of a license is not a contested …

NAC 628.860 “License” defined. (NRS 628.120, 628.160) “License” means any license, certificate, registration, permit or similar type of authorization issued by the Board. (Added to NAC by Bd. of Accountancy by R117-15, eff. 4-4-2016)

NAC 628.865 “Licensee” defined. (NRS 628.120, 628.160) “Licensee” means a person who holds any license, certificate, registration, permit or similar type of authorization issued by the Board. (Added to NAC by Bd. of Accountancy by R117-15, eff. 4-4-2016)

NAC 628.870 “Prosecutor” defined. (NRS 628.120, 628.160) “Prosecutor” means: 1. The Attorney General or a deputy attorney general who prosecutes a contested case pursuant to this chapter; 2. If the Attorney General and the deputies of the Attorney General are disqualified to act …

NAC 628.875 “Records” defined. (NRS 628.120, 628.160) “Records” has the meaning ascribed to it in NRS 622A.080. (Added to NAC by Bd. of Accountancy by R117-15, eff. 4-4-2016)

NAC 628.880 “Conduct discreditable to the profession of public accounting or which reflects adversely upon the fitness of the person to engage in the practice of public accounting” interpreted. (NRS 628.120, 628.160) The Board will interpret the term “conduct discreditable to the…

NAC 628.885 “Suspension, revocation or placing on probation of the right to practice before any state or federal agency” interpreted. (NRS 628.120, 628.160) The Board will interpret the term “suspension, revocation or placing on probation of the right to practice before any state…

NAC 628.890 Election of Board to follow provisions of NRS 622A.150. (NRS 622A.120, 628.120, 628.160) Pursuant to subsection 2 of NRS 622A.120, the Board elects to follow the provisions of NRS 622A.150. (Added to NAC by Bd. of Accountancy by R117-15, eff. 4-4-2016)

NAC 628.892 Licensure: Authority of Board to delegate approval or denial of application; approval or denial subject to ratification by Board. (NRS 628.120) The Board may delegate the approval or denial of an application for a license to the Board’s staff or a committee of members…

NAC 628.893 Licensure: Petition for review of criminal history to determine if person disqualified from obtaining license. (NRS 622.085, 628.120) 1. A person with a criminal history may petition the Board to review the criminal history of the person to determine if the person’s c…

NAC 628.895 Complaints issued by Board; requirements for notice of hearing; examination of documents; service of certain documents. (NRS 628.120, 628.160, 628.410) 1. A complaint issued by the Board will include: (a) A short and plain statement of the matters which are asserted o…

NAC 628.900 Conduct of hearing. (NRS 628.120, 628.410) 1. A hearing on a complaint will be conducted by the Board or a member of the Board appointed by the Board to serve as hearing officer. 2. The order of the proceedings is as follows: (a) Statements and evidence supporting the…

NAC 628.905 Rules of procedure and evidence; burden of proof. (NRS 628.120, 628.160) 1. Except as otherwise provided in this chapter or chapter 628 of NRS, the Board or a hearing panel or officer is not bound by strict rules of procedure or rules of evidence when conducting a hea…

NAC 628.910 Notice of governing provisions; findings and recommendations; consolidation of cases. (NRS 628.120, 628.160) 1. The prosecutor shall, in the notice of hearing which accompanies a complaint pursuant to NAC 628.895, notify the licensee if the prosecutor intends for the …

NAC 628.915 Appearance; representation by attorney; standards of conduct; withdrawal from representation; sanctions; costs of defense. (NRS 628.120, 628.160) 1. Except as otherwise provided in subsection 4 of NRS 628.410, in any contested case against a licensee pursuant to this …

NAC 628.920 Answer; amendment of complaint; continuance; inclusion of pleadings in record. (NRS 628.120, 628.160) 1. After being served with the complaint pursuant to NAC 628.895, the licensee may, but is not required to, file an answer to the complaint. The licensee may file suc…

NAC 628.925 Discovery; limitations on interrogatories and depositions. (NRS 628.120, 628.160) 1. At any time after being served with a complaint pursuant to NAC 628.895, and not later than 20 days before the scheduled date for the hearing on the matter, the licensee may file with…

NAC 628.930 Meeting or conference of parties before hearing. (NRS 628.120, 628.160) The parties to a disciplinary proceeding shall, not later than 20 days before the hearing, meet or confer and: 1. Exchange copies of all documents that each party intends to offer as evidence in s…

NAC 628.935 Prehearing conference. (NRS 628.120, 628.160) 1. The President or presiding officer of the Board, the chair or presiding officer of the hearing panel or the hearing officer may, upon his or her own motion or a motion by a party, hold a prehearing conference not later …

NAC 628.940 Motions. (NRS 628.120, 628.160) 1. Except as otherwise provided in this chapter or chapter 628 of NRS, or as permitted by the Board or hearing panel or officer, to request a ruling from the Board or hearing panel or officer on any issue of law or procedure in a case, …

NAC 628.945 Posthearing motions; rehearing and reconsideration; vacation and modification of final decision. (NRS 628.120, 628.160) 1. After the close of the hearing, a party may file only the following motions: (a) A motion requesting a rehearing. (b) A motion requesting reconsi…

NAC 628.950 Limitations on communications with Board, hearing panel or hearing officer. (NRS 628.120, 628.160) A party shall not communicate either directly or indirectly with any member of the Board, any member of the hearing panel or the hearing officer about any issue of fact …

NAC 628.955 Stipulations. (NRS 628.120, 628.160) 1. With the approval of the President or presiding officer of the Board, the chair or presiding officer of the hearing panel or the hearing officer presiding over and conducting a hearing concerning a disciplinary proceeding, the p…

NAC 628.960 Effect of failure to appear. (NRS 628.120, 628.160) 1. If a party fails to appear at a scheduled hearing and a continuance has not been scheduled or granted, any party who is present at the hearing may make an offer of proof that the absent party was given sufficient …

NAC 628.965 Judicial review. (NRS 628.120, 628.160) 1. Except as otherwise provided in the Nevada Constitution, a party may not seek any type of judicial intervention or review of a contested case until after the contested case results in a final decision of the Board. 2. Except …