Section 628.335 - Registration of partnership, corporation, limited-liability company or sole proprietorship: Grant or renewal of registration; activities for which registration is required; circumstances under which registration or permit for natural person with practice privileges is not required1. 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, 311Amended by 2023, Ch. 61,§7, eff. 7/1/2023.Added to NRS by 2009, 311