Requirements for registration as partnership of certified public accountants.
1. A partnership engaged in this State in the practice of public accounting shall register with the Board as a partnership of certified public accountants and meet the following requirements:
(a) At least one general partner must be a certified public accountant of this State in good standing.
(b) Each partner who is a resident of this State and is personally and regularly engaged within this State in the practice of public accounting as a member thereof must be a certified public accountant of this State in good standing.
(c) Each partner who personally engages in the practice of public accounting in this State and who is not a resident of this State and is not regularly employed in an office of the firm in this State must be a certified public accountant in good standing of some state or a jurisdiction of the United States approved by the Board by regulation.
(d) Each partner who is regularly engaged in the practice of public accounting within the United States must be a certified public accountant in good standing of some state or jurisdiction of the United States approved by the Board by regulation.
(e) Each manager in charge of an office of the firm in this State must be a certified public accountant of this State in good standing.
(f) A corporation or limited-liability company which is registered pursuant to NRS 628.343 or 628.345 may be a partner, and a partnership which is registered pursuant to this section may be a general partner, in a partnership engaged in the practice of public accounting.
2. Application for registration must be made upon the affidavit of a general partner who holds a live permit to practice in this State as a certified public accountant. The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set by the Board by regulation. A partnership which is so registered may use the words “certified public accountants” or the abbreviation “C.P.A.’s” or “CPA’s” in connection with its partnership name. Notice must be given to the Board within 1 month after the admission to or withdrawal of a partner from any partnership so registered.
Last modified: February 27, 2006