Nevada Revised Statutes Section 628.510 - Professions, Occupations and Businesses

Conditions under which affixing name to wording which indicates person is accountant or auditor is unlawful.

1. Except as otherwise provided in subsection 2, a person shall not sign or affix his name or the name of a partnership, corporation or limited-liability company, or any trade or assumed name used by him or by the partnership, corporation or limited-liability company in business, with any wording indicating that he is an accountant or auditor, or that the partnership, corporation or limited-liability company is authorized to practice as an accountant or auditor or with any wording indicating that he or the partnership, corporation or limited-liability company has expert knowledge in accounting or auditing, to any accounting or financial statement, or attest to any accounting or financial statement, unless he holds a live permit, or the partnership, corporation or limited-liability company is registered pursuant to NRS 628.340, 628.343, 628.345, 628.360, 628.363 or 628.365 and all of his offices in this state for the practice of public accounting are maintained and registered under NRS 628.370.

2. The provisions of subsection 1 do not prohibit:

(a) Any officer, employee, partner, principal or member of any organization from affixing his 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 holds in the organization.

(b) Any act of a public official or public employee in the performance of his 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.

Last modified: February 27, 2006