Accountants

  1. Law
  2. Nevada Revised Statutes
  3. Accountants

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Section
628.002

Purpose.

Section
628.003

Definitions.

Section
628.005

"Attest," "attesting" and "attestation" defined.

Section
628.009

"Board" defined.

Section
628.013

"Certificate" defined.

Section
628.014

"Compilation" defined.

Section
628.017

"Home office" defined.

Section
628.019

"Live permit" defined.

Section
628.023

"Practice of public accounting" defined.

Section
628.031

"Report" defined.

Section
628.033

"State" defined.

Section
628.035

Creation; number and appointment of members.

Section
628.045

Qualifications of members.

Section
628.055

Reappointment of members.

Section
628.075

Nomination for appointment; filling of vacancy; appointment of representative of public by Governor.

Section
628.085

Removal of member.

Section
628.090

Officers and employees.

Section
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 withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

Section
628.0345

Payment of child support: Submission of certain information by applicant; grounds for denial of certificate or permit; duty of Board. [Effective on the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings and expires by limitation 2 years after that date.]

Section
628.100

Quorum.

Section
628.105

Offices.

Section
628.110

Salary of members; per diem allowance and travel expenses of members and employees.

Section
628.120

Regulations.

Section
628.130

Seal; records of proceedings; maintenance of and posting of certain information on website.

Section
628.135

Fiscal year.

Section
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.

Section
628.160

Regulations concerning professional conduct: Procedure for adoption; notice.

Section
628.170

Authority to establish certain committees by regulation.

Section
628.190

Qualifications of applicant for certificate of certified public accountant; issuance of provisional certificate.

Section
628.200

General requirements concerning education and work experience; regulations.

Section
628.230

Examination; regulations.

Section
628.240

Eligibility for examination of candidate who has not met requirement concerning work experience.

Section
628.250

Requirements for status as certified public accountant; related fees.

Section
628.260

Examination: Passage of sections; credit; regulations.

Section
628.280

Fee for examination; regulations.

Section
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.

Section
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 jurisdictions.

Section
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 attest services.

Section
628.325

Corporation or company for practice of public accounting: Organization; liability; ownership.

Section
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 or permit for natural person with practice privileges is not required.

Section
628.340

Requirements for registration as partnership of certified public accountants.

Section
628.343

Requirements for registration as corporation of certified public accountants.

Section
628.345

Requirements for registration as limited-liability company of certified public accountants.

Section
628.370

Annual registration of offices; fee; regulations.

Section
628.375

Registration of fictitious names; regulations.

Section
628.380

Permit to engage in practice of public accounting: Requirements; expiration; issuance and renewal; fee; retired or inactive status; regulations.

Section
628.385

Legislative findings.

Section
628.386

Adoption of regulations.

Section
628.387

Exemptions.

Section
628.388

Committee on Continuing Education.

Section
628.390

Grounds; penalties; private censure prohibited; orders imposing discipline deemed public records.

Section
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 establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

Section
628.395

Probation.

Section
628.400

Partnerships, corporations and limited-liability companies: Revocation or suspension of registration; sanctions; censure; additional grounds for disciplinary action.

Section
628.410

Initiation of proceedings; notice; subpoenas; hearings; decision.

Section
628.415

Disciplinary action by hearing officer or panel: Procedural requirements; powers and duties of officer or panel; appeal.

Section
628.418

Confidentiality of certain records of Board; exceptions.

Section
628.420

Reregistration, 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 to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

Section
628.420

Reregistration, issuance of new certificate, reissuance or modification of suspension of permit or modification of action or order after application and hearing. [Effective 2 years after the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

Section
628.425

Accountant’s report on financial statements: Requirements for persons who sign or authorize another to sign.

Section
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; limitations on transfer.

Section
628.435

Attestations applicable to particular engagements: Compliance with professional standards for accounting and documentation; retention of documentation.

Section
628.440

Employees and assistants of accountants.

Section
628.450

Unlawful use of designation "certified public accountant" or "C.P.A."

Section
628.460

Unlawful use of designation "certified public accountant" or "C.P.A." by partnership, corporation, limited-liability company or sole proprietorship.

Section
628.470

Unlawful use of designation "public accountant."

Section
628.480

Unlawful use of designation "public accountant" by partnership, corporation, limited-liability company or sole proprietorship.

Section
628.490

Unlawful use of designation or abbreviation likely to confuse public; use of "accountant," "auditor" and "certified public accountant."

Section
628.510

Conditions under which affixing name to wording which indicates person is accountant or auditor is unlawful.

Section
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 is unlawful.

Section
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 person without permit or practice privileges.

Section
628.550

Unlawful use of title or designation which falsely indicates or implies existence of partnership, corporation or limited-liability company; misleading name.

Section
628.560

Prima facie evidence of violation.

Section
628.570

Order to cease and desist; injunctive relief; issuance without bond.

Section
628.580

Penalty; enforcement.