Nevada Revised Statutes 628.460 – Unlawful use of designation ‘certified public accountant’ or ‘C.P.A.’ by partnership, corporation, limited-liability company or sole proprietorship
A partnership, corporation, limited-liability company or sole proprietorship shall not assume or use the title or designation ‘certified public accountant’ or the abbreviation ‘C.P.A.’ or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the partnership, corporation, limited-liability company or sole proprietorship is composed of certified public accountants unless the partnership, corporation, limited-liability company or sole proprietorship is:
Terms Used In Nevada Revised Statutes 628.460
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
1. Registered as a partnership, corporation, limited-liability company or sole proprietorship of certified public accountants and all offices of the partnership, corporation, limited-liability company or sole proprietorship in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or
2. Granted practice privileges pursuant to the provisions of NRS 628.315.