Nevada Revised Statutes 628.510 – Conditions under which affixing name to wording which indicates person is accountant or auditor or has certain expert knowledge is unlawful
1. Except as otherwise provided in subsection 2, a person shall not sign or affix his or her name or the name of a partnership, corporation, limited-liability company or sole proprietorship, or any trade or assumed name used by the person or by the partnership, corporation, limited-liability company or sole proprietorship in business, with any wording indicating that he or she is an accountant or auditor, or that the partnership, corporation, limited-liability company or sole proprietorship is authorized to practice as an accountant or auditor or with any wording indicating that the person or the partnership, corporation, limited-liability company or sole proprietorship has expert knowledge in accounting or auditing, to any accounting or financial statement, or attest to any accounting or financial statement, unless:
Terms Used In Nevada Revised Statutes 628.510
- 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
(a) The person holds a live permit or the partnership, corporation, limited-liability company or sole proprietorship is registered pursuant to NRS 628.335 and all of the person’s offices in this State for the practice of public accounting are maintained and registered under NRS 628.370; or
(b) The person is a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315.
2. The provisions of subsection 1 do not prohibit:
(a) Any officer, employee, partner, principal or member of any organization from affixing his or her signature to any statement or report in reference to the financial affairs of that organization with any wording designating the position, title or office which he or she holds in the organization.
(b) Any act of a public official or public employee in the performance of his or her duties as such.
(c) Any person who does not hold a live permit from preparing a financial statement or issuing a report if the statement or report, respectively, includes a disclosure that:
(1) The person who prepared the statement or issued the report does not hold a live permit issued by the Board; and
(2) The statement or report does not purport to have been prepared in compliance with the professional standards of accounting adopted by the Board.