Section 628.010 - DefinitionsAs used in this chapter, unless the context otherwise requires:
1. "Board" means the Nevada State Board of Accountancy.2. "Firm" means any partnership, corporation, limited-liability company or sole proprietorship.3. "Practice privileges" means the privileges granted a natural person or certified public accounting firm in accordance with the provisions of NRS 628.315, as amended by section 6 of Senate Bill No. 437, chapter 61, Statutes of Nevada 2023, at page 300.4. "Practitioner" means: (a) A certified public accountant or certified public accounting firm licensed or registered by the Board to engage in the practice of public accounting;(b) A certified public accountant or certified public accounting firm who does not hold a live permit and does not have a registered office or residence in this State, but has been granted practice privileges pursuant to NRS 628.315, as amended by section 6 of Senate Bill No. 437, chapter 61, Statutes of Nevada 2023, at page 300; or(c) A certified public accounting firm that does not have a principal office in this State, but is registered with the Board in accordance with NRS 628.335 to 628.345, inclusive.Nev. Admin. Code § 628.010
Bd. of Accountancy, Art. 1 §1, eff. 5-13-82-NAC A 12-13-96; R046-13, 12-23-2013; A by R034-23A, eff. 12/15/2023