Title 54

NRS 628.418 Confidentiality of certain records of Board; exceptions. 1. Except as otherwise provided in this section and NRS 239.0115, a complaint filed with the Board, all documents and other information filed with the complaint and all documents and other information compiled a…

NRS 628.420 Issuance of new certificate, reissuance or modification of suspension of permit or modification of action or order after application and hearing; exception. [Effective until 2 years after the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state …

NRS 628.425 Accountant’s report on financial statements: Requirements for persons who sign or authorize another to sign. A person who, on his or her own behalf or on behalf of a partnership, corporation, limited-liability company or sole proprietorship, signs or authorizes anothe…

NRS 628.430 Statement, record, schedule, working paper or memorandum made by accountant or natural person or certified public accounting firm granted practice privileges in course of professional service is property of accountant or natural person or certified public accounting f…

NRS 628.435 Attestations applicable to particular engagements: Compliance with professional standards for accounting and documentation; retention of documentation. 1. A practitioner shall comply with all professional standards for accounting and documentation related to an attest…

NRS 628.440 Employees and assistants of accountants. This chapter does not prohibit any person from serving as an employee of, or an assistant to, a certified public accountant who holds a live permit, or a partnership, corporation or limited-liability company composed of certifi…

NRS 628.450 Unlawful use of designation “certified public accountant” or “C.P.A.” A natural person shall not assume or use the title or designation “certified public accountant” or the abbreviation “C.P.A.” or any other title, designation, words, letters, abbreviation, sign, card…

NRS 628.460 Unlawful use of designation “certified public accountant” or “C.P.A.” by partnership, corporation, limited-liability company or sole proprietorship. A partnership, corporation, limited-liability company or sole proprietorship shall not assume or use the title or desig…

NRS 628.470 Unlawful use of designation “public accountant.” A natural person shall not assume or use the title or designation “public accountant” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that he or she is a public ac…

NRS 628.480 Unlawful use of designation “public accountant” by partnership, corporation, limited-liability company or sole proprietorship. A partnership, corporation, limited-liability company or sole proprietorship shall not assume or use the title or designation “public account…

NRS 628.490 Unlawful use of designation or abbreviation likely to confuse public; use of “accountant,” “auditor” and “certified public accountant.” 1. Except as otherwise provided in subsection 2 and NRS 628.450 to 628.480, inclusive, a person, partnership, corporation, limited-l…

NRS 628.510 Conditions under which affixing name to wording which indicates person is accountant or auditor or has certain expert knowledge is unlawful. 1. Except as otherwise provided in subsection 2, a person shall not sign or affix his or her name or the name of a partnership,…

NRS 628.520 Conditions under which affixing name of partnership, corporation, limited-liability company or sole proprietorship to wording which indicates partnership, corporation, limited-liability company or sole proprietorship is composed of accountants or auditors or persons w…

NRS 628.540 Unlawful acts by person without permit or practice privileges or by partnership, corporation, limited-liability company or sole proprietorship without registration or practice privileges; exceptions. 1. Except as otherwise provided in subsection 2, a person, partnersh…

NRS 628.550 Unlawful use of title or designation which falsely indicates or implies existence of partnership, corporation or limited-liability company; misleading name prohibited. 1. A person shall not assume or use the title or designation “certified public accountant” or “publi…

NRS 628.560 Prima facie evidence of violation. 1. The display or uttering by a person of a card, sign, advertisement or other printed, engraved or written instrument or device, bearing a person’s name in conjunction with the words “certified public accountant” or any abbreviation…

NRS 628.570 Order to cease and desist; injunctive relief; issuance without bond. Whenever in the judgment of the Board any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of NRS 628.435 or 628.450 to 628.550, i…

NRS 628.580 Penalty; enforcement. 1. Any person who violates any provision of NRS 628.435 or 628.450 to 628.550, inclusive, is guilty of a gross misdemeanor. 2. Whenever the Board has reason to believe that any person is liable to punishment under this section, it may certify the…