Nevada Revised Statutes 628.540 – Unlawful acts by person without permit or practice privileges or by partnership, corporation, limited-liability company or sole proprietorship without registration or practice privileges; exceptions
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:
Terms Used In Nevada Revised Statutes 628.540
- 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) 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 has been granted practice privileges pursuant to the provisions of NRS 628.315.
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.