Nevada § 628.510 - Conditions under which affixing name to wording which indicates person is accountant or auditor or has certain expert knowledge is unlawful

§ 628.510. Conditions under which affixing name to wording which indicates person is accountant or auditor or has certain expert knowledge is unlawful

1. Except as otherwise provided in subsection 2, a person shall not sign or affix

his or her name or the name of a partnership, corporation, limited-liability company

or sole proprietorship, or any trade or assumed name used by the person or by the

partnership, corporation, limited-liability company or sole proprietorship in business,

with any wording indicating that he or she is an accountant or auditor, or that the

partnership, corporation, limited-liability company or sole proprietorship is authorized

to practice as an accountant or auditor or with any wording indicating that the person

or the partnership, corporation, limited-liability company or sole proprietorship

has expert knowledge in accounting or auditing, to any accounting or financial statement,

or attest to any accounting or financial statement, unless: (a) The person holds a live permit or the partnership, corporation, limited-liability

company or sole proprietorship is registered pursuant to NRS 628.335 and all of the person's offices in this State for the practice of public accounting

are maintained and registered under NRS 628.370 ; or (b) The person is a natural person or certified public accounting firm granted practice

privileges pursuant to NRS 628.315 . 2. The provisions of subsection 1 do not prohibit: (a) Any officer, employee, partner, principal or member of any organization from affixing

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

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.