Title 54

NRS 628.013 “Certificate” defined. “Certificate” means the certificate issued by the Board to a person who is qualified to practice accounting as a certified public accountant. (Added to NRS by 1981, 1380)

NRS 628.014 “Compilation” defined. “Compilation” means providing a service to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS) published by the American Institute of Certified Public Accountants, that is presented in the form …

NRS 628.019 “Live permit” defined. “Live permit” means a permit issued pursuant to NRS 628.380 which has not been revoked or suspended. (Added to NRS by 1981, 1380)

NRS 628.023 “Practice of public accounting” defined. “Practice of public accounting” means the offering to perform or the performance by a holder of a live permit or a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315, for a cl…

NRS 628.031 “Report” defined. “Report,” when used with respect to any attest or compilation service, means an opinion, report or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements, and that al…

NRS 628.033 “State” defined. “State” means any state, territory or possession of the United States and the District of Columbia. (Added to NRS by 1981, 1380; A 1999, 1695)

NRS 628.0345 Payment of child support: Submission of certain information by applicant; grounds for denial of certificate or permit; duty of Board. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withhold…

NRS 628.035 Creation; number and appointment of members. The Nevada State Board of Accountancy, consisting of seven members appointed by the Governor, is hereby created. (Added to NRS by 1960, 160; A 1971, 734; 1977, 272)

NRS 628.045 Qualifications of members. 1. The Governor shall appoint to the Board: (a) Six members who are certified public accountants in the State of Nevada of whom: (1) One member must be employed by the government or by private industry; and (2) Five members must be engaged i…

NRS 628.055 Reappointment of members. No person who has served two successive complete terms is eligible for reappointment until 1 year after the expiration of those terms. Appointment to fill an unexpired term shall not be considered as a complete term. (Added to NRS by 1960, 16…

NRS 628.075 Nomination for appointment; filling of vacancy; appointment of representative of public by Governor. 1. Except as otherwise provided in subsection 2, the Nevada Society of Certified Public Accountants shall, at least 30 days before the beginning of any term, or within…

NRS 628.085 Removal of member. The Governor shall remove from the Board any member whose permit to practice has become void or has been revoked or suspended, and may, after a hearing, remove any member for neglect of duty or other just cause. (Added to NRS by 1960, 162)

NRS 628.090 Officers and employees. 1. Annually the Board shall elect a President and a Secretary-Treasurer from among its members. 2. The Board may employ such personnel, including attorneys, investigators and other professional consultants, and arrange for such assistance as th…

NRS 628.100 Quorum. A majority of the Board shall constitute a quorum for the transaction of business. (Added to NRS by 1960, 162; A 1973, 1128)

NRS 628.105 Offices. The Board may maintain offices in as many localities in the State as it finds necessary to carry out the provisions of this chapter. (Added to NRS by 1963, 147)

NRS 628.110 Salary of members; per diem allowance and travel expenses of members and employees. 1. Each member of the Board is entitled to receive: (a) A salary of not more than $150 per day, as fixed by the Board, while engaged in the business of the Board; and (b) A per diem al…

NRS 628.120 Regulations. The Board shall adopt regulations reasonably necessary and expedient for the orderly conduct of its affairs and for the administration of this chapter. (Added to NRS by 1960, 162; A 1971, 735; 1981, 1381)

NRS 628.130 Seal; records of proceedings; maintenance of and posting of certain information on website. The Board shall: 1. Have a seal of which judicial notice must be taken. 2. Keep records of its proceedings. In any proceedings in court, civil or criminal, arising out of or fo…

NRS 628.135 Fiscal year. The Board shall operate on the basis of a fiscal year commencing on July 1 and terminating on June 30. (Added to NRS by 1963, 147)

NRS 628.140 Deposit and use of money received by Board; delegation of authority concerning disciplinary action; deposit of fines; claim for attorney’s fees or costs of investigation. 1. Except as otherwise provided in subsection 3, all fees and other money received by the Board p…

NRS 628.160 Regulations concerning professional conduct: Procedure for adoption; notice. 1. The Board may by regulation adopt and amend rules of professional conduct appropriate to establish and maintain a high standard of quality, integrity and dignity in the profession of publi…

NRS 628.170 Authority to establish certain committees by regulation. The Board may by regulation establish committees to assist in the management of its affairs and in the investigation of grievances. (Added to NRS by 1960, 163; A 1971, 736; 1973, 1128; 1981, 1382; 1989, 1601) CE…

NRS 628.190 Qualifications of applicant for certificate of certified public accountant; issuance of provisional certificate. 1. Except as otherwise provided in this section and NRS 628.310, a certificate of certified public accountant must be granted by the Board to any person wh…

NRS 628.200 General requirements concerning education and work experience; regulations. 1. The Board shall prescribe by regulation the requirements and standards for education and work experience which the Board deems appropriate for the issuance of a certificate of certified pub…

NRS 628.230 Examination; regulations. 1. The Board shall prescribe by regulation the: (a) Methods of applying for an examination; (b) Methods of completing an examination, including grading and the requirements to pass the examination; and (c) Education required to be eligible to…

NRS 628.240 Eligibility for examination of candidate who has not met requirement concerning work experience. A candidate for a certificate of certified public accountant who has met the educational requirements as prescribed by the Board pursuant to NRS 628.230 is eligible to tak…

NRS 628.250 Requirements for status as certified public accountant; related fees. A candidate for the certificate of certified public accountant who has successfully completed the examination required by NRS 628.190 has no status as a certified public accountant until the candida…

NRS 628.260 Examination: Passage of sections; credit; regulations. 1. The Board may by regulation prescribe the terms and conditions under which a candidate must pass all sections of the examination prescribed by the Board pursuant to NRS 628.190 to qualify for a certificate. The…

NRS 628.280 Fee for examination; regulations. 1. The Board may charge each candidate for a certificate of certified public accountant a fee, to be determined by the Board by regulation, for the examination prescribed by the Board. 2. The applicable fee must be paid by the candida…

NRS 628.290 Conditions for use of designation “certified public accountant,” “C.P.A.” or “public accountant”; maintenance of list of certified public accountants by Board. Any person who has received from the Board a certificate as a certified public accountant and who holds a pe…

NRS 628.310 Waiver of examination and waiver of requirements for education or work experience for person holding certificate as certified public accountant from other state or country; requirement for notification of changes to or issues relating to certification in other jurisdi…

NRS 628.315 Natural person licensed as certified public accountant or certified public accounting firm registered in another state: Practice privileges in this State; certificate, permit or registration not required; consent to certain conditions. 1. Except as otherwise provided …

NRS 628.325 Corporation or company for practice of public accounting: Organization; liability; ownership. 1. One or more natural persons may organize a corporation for the practice of public accounting under the Professional Entities and Associations Act, chapter 89 of NRS. The c…

NRS 628.335 Registration of partnership, corporation, limited-liability company or sole proprietorship: Grant or renewal of registration; activities for which registration is required; circumstances under which registration is not required. 1. The Board shall grant or renew regis…

NRS 628.340 Registration as partnership of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes. 1. A partnership required or otherwise seeking to register with the Boar…

NRS 628.343 Registration as corporation of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes. 1. A corporation required or otherwise seeking to register with the Boar…

NRS 628.345 Registration as limited-liability company of certified public accountants: Qualifications; application; determination; fees; authorized use of certain designations; notice to Board required of certain changes. 1. A limited-liability company required or otherwise seeki…

NRS 628.370 Annual registration of offices; fee; regulations. 1. Each office established or maintained in this State for the practice of public accounting in this State by a certified public accountant or a partnership, corporation or limited-liability company composed of certifi…

NRS 628.375 Registration of fictitious names; regulations. 1. Before a certified public accountant or a partnership, corporation or limited-liability company composed of certified public accountants with an office in this State engages in the practice of public accounting in this…

NRS 628.380 Permit to engage in practice of public accounting: Requirements; expiration; issuance and renewal; fee; retired or inactive status; regulations. 1. Permits to engage in the practice of public accounting in this State must be issued by the Board to holders of the certi…

NRS 628.385 Legislative findings. The Legislature finds that: 1. The explosion of knowledge and the increasing complexity of practice make it essential that certified public accountants continue to develop their competence and maintain the general quality of the practice of their…

NRS 628.386 Adoption of regulations. 1. The Board may by regulation prescribe, amend or repeal rules, including, but not limited to: (a) A definition of basic requirements for continuing education; (b) A delineation of qualifying programs; (c) A system of control and reporting; a…

NRS 628.387 Exemptions. The Board may, in accordance with the intent of this chapter, make exceptions from continuing education requirements for certificate holders not engaged in public practice, or for reasons of health, military service or other good cause, except that if such…

NRS 628.388 Committee on Continuing Education. The Board may appoint a Committee on Continuing Education consisting of certified public accountants in active practice and holding live permits. Upon assignment and as directed by the Board, the Committee shall assist the Board in t…

NRS 628.390 Grounds; penalties; private censure prohibited; orders imposing discipline deemed public records. 1. After giving notice and conducting a hearing, the Board may revoke, or may suspend for a period of not more than 5 years, any certificate issued under NRS 628.190 to 6…

NRS 628.393 Suspension of certificate or permit for failure to pay child support or comply with certain subpoenas or warrants; reinstatement of certificate or permit. [Effective until 2 years after the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to…