628.520 - Conditions under which affixing name of partnership, corporation, limited-liability company or sole proprietorship to wording which indicates partnership, corporation, limited-liability comp - Nevada Statutes

628.520  Conditions under which affixing name of partnership, corporation, limited-liability company or sole proprietorship to wording which indicates partnership, corporation, limited-liability company or sole proprietorship is composed of accountants or auditors is unlawful.  A person shall not sign or affix the name of a partnership, corporation, limited-liability company or sole proprietorship with any wording indicating that it is a partnership, corporation, limited-liability company or sole proprietorship composed of accountants or auditors or persons having expert knowledge or special expertise in accounting or auditing, to any accounting or financial statement, or attest to any accounting or financial statement, unless the partnership, corporation, limited-liability company or sole proprietorship is:

      1.  Registered pursuant to NRS 628.335, 628.360, 628.363 or 628.365 and all of its offices in this State for the practice of public accounting are maintained and registered as required under NRS 628.370; or

      2.  Performing services within the practice of public accounting pursuant to the provisions of subsection 3 of NRS 628.335.

      (Added to NRS by 1960, 175; A 1971, 747; 1981, 1397; 1995, 1483; 2009, 327)