Statute 628 335

1. The Board shall grant or renew registration to a partnership, corporation, limited-liability company or sole proprietorship that demonstrates its qualifications therefor in accordance with this chapter. 2. Except as otherwise provided in subsection 3, a partnership, corporation or limited-liability company with an office in this State shall register with the Board if the partnership, corporation or limited-liability company: (a) Performs attest services; (b) Performs compilation services; (c) Is engaged in the practice of public accounting; or (d) Is styled and known as a certified public accountant or uses the abbreviation 'C.P.A.' 3. An entity that is organized as a partnership, corporation, limited-liability company or sole proprietorship is not required to register pursuant to this section if: (a) The entity is not styled or known as a firm of certified public accountants; (b) The entity is not using the title or designation 'certified public accountant' or the abbreviation 'C.P.A.'; and (c) The sole business of the entity is preparing tax returns or schedules in support of tax returns. (Added to NRS by 2009, 311; A 2023, 301)