Chapter 628 - Accountants
- CERTIFIED PUBLIC ACCOUNTANTS
- 628.190 - Qualifications of applicant for certificate of certified public accountant; issuance of provisional certificate.
- 628.200 - General requirements concerning education and experience.
- 628.230 - Examination.
- 628.240 - Eligibility for examination of candidate who has not met requirement concerning experience.
- 628.250 - Requirements for status as certified public accountant; related fees.
- 628.260 - Reexamination.
- 628.280 - Fee for examination.
- 628.290 - Conditions for use of designation “certified public accountant” or “C.P.A.”
- 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.
- 628.315 - Natural person licensed as certified public accountant in another state: Practice privileges in this State; certificate or permit not required; consent to certain conditions; performance of
- CONTINUING EDUCATION
- DISCIPLINARY ACTION
- 628.390 - Grounds; penalties; private censure prohibited; orders imposing discipline deemed public records.
- 628.393 - Suspension of certificate, registration, license or permit for failure to pay child support or comply with certain subpoenas or warrants; reinstatement of certificate, registration, license
- 628.395 - Probation.
- 628.400 - Partnerships, corporations and limited-liability companies: Revocation or suspension of registration; sanctions; censure; additional grounds for disciplinary action.
- 628.410 - Hearings.
- 628.415 - Disciplinary action by hearing officer or panel: Procedural requirements; powers and duties of officer or panel; appeal.
- 628.418 - Certain records relating to investigation deemed confidential; certain records relating to disciplinary action deemed public records.
- 628.420 - Reregistration, issuance of new certificate or modification of order after application and hearing; exception. [Effective until the date 2 years after the date of the repeal of the federal l
- GENERAL PROVISIONS
- 628.002 - Purpose.
- 628.003 - Definitions.
- 628.005 - “Attest,” “attesting” and “attestation” defined.
- 628.009 - “Board” defined.
- 628.013 - “Certificate” defined.
- 628.014 - “Compilation” defined.
- 628.017 - “Home office” defined.
- 628.019 - “Live permit” defined.
- 628.023 - “Practice of public accounting” defined.
- 628.029 - “Registered public accountant” defined.
- 628.033 - “State” defined.
- 628.0345 - Payment of child support: Submission of certain information by applicant; grounds for denial of certificate, registration, license or permit; duty of Board. [Effective until the date of the
- MISCELLANEOUS PROVISIONS
- 628.425 - Accountant’s report on financial statements: Requirements for persons who sign or authorize another to sign.
- 628.430 - Statement, record or memorandum made by accountant or natural person granted practice privileges in course of professional service is property of accountant or natural person; exception; lim
- 628.435 - Attestations applicable to particular engagements: Compliance with professional standards for accounting and documentation; retention of documentation.
- NEVADA STATE BOARD OF ACCOUNTANCY
- 628.035 - Creation; number and appointment of members.
- 628.045 - Qualifications of members.
- 628.055 - Reappointment of members.
- 628.075 - Nomination for appointment; filling of vacancy; appointment of representative of public by Governor.
- 628.085 - Removal of member.
- 628.090 - Officers and employees.
- 628.100 - Quorum.
- 628.105 - Offices.
- 628.110 - Compensation of members and employees.
- 628.120 - Regulations.
- 628.130 - Seal; records; website.
- 628.135 - Fiscal year.
- 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.
- 628.160 - Regulations concerning professional conduct: Procedure for adoption; notice.
- PERMIT FOR PUBLIC ACCOUNTING
- REGISTRATION OF PUBLIC ACCOUNTANTS, PARTNERSHIPS,CORPORATIONS, LIMITED-LIABILITY COMPANIES, SOLE PROPRIETORSHIPS AND OFFICES ANDREGISTRATION OF FICTITIOUS NAMES
- 628.325 - Corporation or company for practice of public accounting: Organization; liability; ownership.
- 628.335 - Registration of partnership, corporation, limited-liability company or sole proprietorship: Grant or renewal of registration; activities for which registration is required; circumstances und
- 628.340 - Requirements for registration as partnership of certified public accountants.
- 628.343 - Requirements for registration as corporation of certified public accountants.
- 628.345 - Requirements for registration as limited-liability company of certified public accountants.
- 628.350 - Requirements for issuance of license as public accountant.
- 628.360 - Requirements for registration as partnership of public accountants.
- 628.363 - Requirements for registration as corporation of public accountants.
- 628.365 - Requirements for registration as limited-liability company of public accountants.
- 628.370 - Registration of offices.
- 628.375 - Registration of fictitious names.
- UNLAWFUL ACTS; INJUNCTIVE RELIEF; PENALTIES
- 628.450 - Unlawful use of designation “certified public accountant” or “C.P.A.”
- 628.460 - Unlawful use of designation “certified public accountant” or “C.P.A.” by partnership, corporation, limited-liability company or sole proprietorship.
- 628.470 - Unlawful use of designation “public accountant” or “registered public accountant.”
- 628.480 - Unlawful use of designation “public accountant” by partnership, corporation, limited-liability company or sole proprietorship.
- 628.490 - Unlawful use of designation or abbreviation likely to confuse public; use of “accountant,” “auditor” and “certified public accountant.”
- 628.510 - Conditions under which affixing name to wording which indicates person is accountant or auditor is unlawful.
- 628.520 - Conditions under which affixing name of partnership, corporation, limited-liability company or sole proprietorship to wording which indicates partnership, corporation, limited-liability comp
- 628.540 - Unlawful acts by partnership, corporation, limited-liability company or sole proprietorship that is unregistered or performing services outside authorized practice of public accounting or by
- 628.550 - Unlawful use of title or designation which falsely indicates or implies existence of partnership, corporation or limited-liability company; misleading name.
- 628.560 - Prima facie evidence of violation.
- 628.570 - Injunction; restraining order; issuance without bond.
- 628.580 - Penalty for violation.