2021 Nevada Revised Statutes
Chapter 628 - Accountants
NRS 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.
1. Except as otherwise provided in subsection 2, a person, partnership, corporation, limited-liability company or sole proprietorship shall not engage in the practice of public accounting or hold himself, herself or itself out to the public as an "accountant" or "auditor" by use of either or both of those words in connection with any other language which implies that such a person or firm holds a certificate, permit or registration or has special competence as an accountant or auditor on any sign, card, letterhead or in any advertisement or directory unless:
(a) If a natural person, he or she holds a live permit or has been granted practice privileges pursuant to NRS 628.315; or
(b) If a partnership, corporation, limited-liability company or sole proprietorship, it is registered pursuant to NRS 628.335 or is performing services within the practice of public accounting pursuant to the provisions of subsection 3 of NRS 628.335.
2. The provisions of subsection 1 do not prohibit:
(a) Any officer, employee, partner, shareholder, principal or member of any organization from describing himself or herself by the position, title or office he or she holds in that organization.
(b) Any act of a public official or public employee in the performance of his or her duties as such.
(Added to NRS by 1960, 175; A 1971, 747; 1981, 1397; 1995, 1483; 2009, 327; 2017, 3475)
