Nevada § 628.390 - Grounds; penalties; private censure prohibited; orders imposing discipline deemed public records

§ 628.390. Grounds; penalties; private censure prohibited; orders imposing discipline deemed public records

1. After giving notice and conducting a hearing, the Board may revoke, or may suspend

for a period of not more than 5 years, any certificate issued under NRS 628.190 to 628.310 , inclusive, any practice privileges granted pursuant to NRS 628.315 or any registration of a partnership, corporation, limited-liability company, sole

proprietorship or office, or may revoke, suspend or refuse to renew any permit issued

under NRS 628.380 , or may publicly censure the holder of any permit, certificate or registration or

any natural person or certified public accounting firm granted practice privileges

pursuant to NRS 628.315 , for any one or any combination of the following causes: (a) Fraud or deceit in obtaining a certificate as a certified public accountant or

in obtaining a permit to practice public accounting under this chapter. (b) Dishonesty, fraud or gross negligence by a certified public accountant or a natural

person or certified public accounting firm granted practice privileges pursuant to NRS 628.315 . (c) Violation of any of the provisions of this chapter. (d) Violation of a regulation or rule of professional conduct adopted by the Board

under the authority granted by this chapter. (e) Conviction of a felony relating to the practice of public accounting under the

laws of any state or jurisdiction. (f) Conviction of any crime: (1) An element of which is dishonesty or fraud; or (2) Involving moral turpitude, under the laws of any state or jurisdiction. (g) Cancellation, revocation, suspension, placing on probation or refusal to renew

authority to practice as a certified public accountant by any other state, for any

cause. (h) Suspension, revocation or placing on probation of the right to practice before

any state or federal agency. (i) Unless the person has been placed on inactive or retired status, failure to obtain

an annual permit under NRS 628.380 , within: (1) Sixty days after the expiration date of the permit to practice last obtained or

renewed by the holder of a certificate; or (2) Sixty days after the date upon which the holder of a certificate was granted the

certificate, if no permit was ever issued to the person, unless the failure has been

excused by the Board. (j) Conduct discreditable to the profession of public accounting or which reflects

adversely upon the fitness of the person to engage in the practice of public accounting. (k) Making a false or misleading statement in support of an application for a certificate

or permit of another person. (l) Committing an act in another state or jurisdiction which would be subject to discipline

in that state. 2. After giving notice and conducting a hearing, the Board may deny an application

to take the examination prescribed by the Board pursuant to NRS 628.190 , deny a person admission to such an examination, invalidate a grade received for

such an examination or deny an application for a certificate issued pursuant to NRS 628.190 to 628.310 , inclusive, to a person who has: (a) Made any false or fraudulent statement, or any misleading statement or omission

relating to a material fact in an application: (1) To take the examination prescribed by the Board pursuant to NRS 628.190 ; or (2) For a certificate issued pursuant to NRS 628.190 to 628.310 , inclusive; (b) Cheated on an examination prescribed by the Board pursuant to NRS 628.190 or any such examination taken in another state or jurisdiction of the United States; (c) Aided, abetted or conspired with any person in a violation of the provisions of

paragraph (a) or (b); or (d) Committed any combination of the acts set forth in paragraphs (a), (b) and (c). 3. In addition to other penalties prescribed by this section, the Board may impose

a civil penalty of not more than $5,000 for each violation of this section. 4. The Board shall not privately censure the holder of any permit or certificate or

any natural person or certified public accounting firm granted practice privileges

pursuant to NRS 628.315 . 5. An order that imposes discipline and the findings of fact and conclusions of law

supporting that order are public records.