Nevada Revised Statutes 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 is n…
1. The Board shall grant or renew registration to a partnership, corporation, limited-liability company or sole proprietorship that demonstrates its qualifications therefor in accordance with this chapter.
Terms Used In Nevada Revised Statutes 628.335
- 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.
2. Except as otherwise provided in subsection 3, a partnership, corporation or limited-liability company with an office in this State shall register with the Board if the partnership, corporation or limited-liability company:
(a) Performs attest services;
(b) Performs compilation services;
(c) Is engaged in the practice of public accounting; or
(d) Is styled and known as a certified public accountant or uses the abbreviation ‘C.P.A.’
3. An entity that is organized as a partnership, corporation, limited-liability company or sole proprietorship is not required to register pursuant to this section if:
(a) The entity is not styled or known as a firm of certified public accountants;
(b) The entity is not using the title or designation ‘certified public accountant’ or the abbreviation ‘C.P.A.’; and
(c) The sole business of the entity is preparing tax returns or schedules in support of tax returns.