Nevada Revised Statutes 628.490 – Unlawful use of designation or abbreviation likely to confuse public; use of ‘accountant,’ ‘auditor’ and ‘certified public accountant.’
1. Except as otherwise provided in subsection 2 and NRS 628.450 to 628.480, inclusive, a person, partnership, corporation, limited-liability company or sole proprietorship shall not assume or use the title or designation ‘certified accountant,’ or any other title or designation likely to be confused with ‘certified public accountant’ or ‘public accountant,’ or any of the abbreviations ‘C.A.’ or ‘P.A.’ or similar abbreviations likely to be confused with ‘C.P.A.’
Terms Used In Nevada Revised Statutes 628.490
- 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.
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
2. Anyone who:
(a) Holds a live permit pursuant to NRS 628.380 or is registered as a partnership, corporation, limited-liability company or sole proprietorship pursuant to the provisions of this chapter and all of whose offices in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or
(b) Has been granted practice privileges pursuant to NRS 628.315, may hold himself or herself out to the public as an ‘accountant,’ ‘auditor’ or ‘certified public accountant.’