NRS 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 is not required.
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NRS 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 is not required.
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.