§ 628.425 Accountant’s report on financial statements: Requirements for persons who sign or authorize another to sign
§ 628.430 Statement, record, schedule, working paper or memorandum made by accountant or natural person or certified public accounting firm granted practice privileges in course of professional service is property of accountant or natural person or certi
§ 628.435 Attestations applicable to particular engagements: Compliance with professional standards for accounting and documentation; retention of documentation
§ 628.440 Employees and assistants of accountants
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Terms Used In Nevada Revised Statutes > Chapter 628 > Miscellaneous Provisions

  • 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