Unlawful use of title or designation which falsely indicates or implies existence of partnership, corporation or limited-liability company; misleading name.
1. A person shall not assume or use the title or designation “certified public accountant” or “public accountant” in conjunction with names indicating or implying that there is a partnership, corporation or limited-liability company, or in conjunction with the designation “and Company” or “and Co.” or a similar designation if there is in fact no bona fide partnership, corporation or limited-liability company registered under NRS 628.340, 628.343, 628.345, 628.360, 628.363 or 628.365. A sole proprietor or partnership lawfully using a title or designation in conjunction with any names or designation on April 1, 1960, may continue to do so if he or it otherwise complies with the provisions of this chapter.
2. A person, partnership, corporation or limited-liability company shall not engage in the practice of public accounting under any name which is misleading as to:
(a) The legal form of the firm;
(b) The persons who are partners, officers, shareholders or members; or
(c) Any other matter.
Ê The names of past partners, shareholders or members may be included in the name of a firm or its successors.
Last modified: February 27, 2006