"Practice of public accounting" means the offering to perform or the performance by a holder of a live permit or a natural person granted practice privileges pursuant to NRS 628.315, for a client or potential client, of one or more services involving the use of skills in accounting or auditing, one or more services relating to advising or consulting with clients on matters relating to management or the preparation of tax returns and the furnishing of advice on matters relating to taxes.
(Added to NRS by 1981, 1380; A 2009, 313)