Account Login





(enter last name or firm name)





Contact Information

Board Member & Staff Info

Meeting Schedule & Minutes

Financial Report

Newsletter Archive

Complaints

Board Strategic Plan

New Law Changes




New CPA Exam 2024

CPA Exam Instructions

CPA Exam Scores

CPA Exam Application

Required Education

Re-Print Your NTS

NASBA Payment Coupon

Candidate Exam Tips

Foreign Evaluation Providers




License Application Status

Licensing Requirements

Experience NEW

In State Form Registration

Out of State Information

Fingerprinting




Account Login

CPE Audit

License Renewal

Continuing Education Req.

Peer Review Req.

Ethics Requirement




Forms & Applications

Contractors Board Affidavit

Code of Conduct Client Records

Public Records Request

License & Exam Verification

Marijuana Industry

Practice Continuation Resource

Language Access Plan

Related Websites

State of Nevada Website

Privacy Policy


Home|Online CPE Audit|Forms & Applications|Code of Professional Conduct|Statutes|Regulations

Practice Continuation Resource
With the aging baby boomer population, there has been an increase in the number of inquiries from licensees and the public with respect to the practices of sole practitioners who have died or become incapacitated. When the death or incapacity of a practitioner occurs, several key issues arise including who will take control of client records and who will assure their safekeeping during the winding down of the practice. Unfortunately if the proper plans have not been put in place by the practitioner it often leaves clients without their records and family members left unsure how to deal with the practice, records and potential liability.

When situations like this have occurred, the Board of Accountancy is often caught off guard with respect to appropriate advice to the client or the practitioners family members.

While some State Boards have enacted rules related to the death or incapacity of a licensee, the Nevada Board found that it was difficult to administer this type of requirement for licensure reporting. Many Boards similar to Nevada have asked NASBA for additional information on this topic. Working together with the AICPA, NASBA recently finalized the Practice Continuation Agreements: A Practice Survival Kit .

The Nevada Board encourages sole-practitioners to review this helpful document and prepare for the future of their practice.

Click here to Download the The Practice Continuation Document


©2024 Nevada State Board of Accountancy - Ph: 775-786-0231 Disclaimer|Complaints|Privacy Policy|Contact Information

The Nevada State Board of Accountancy is funded from license fees collected from our licensees. The Nevada State Board of Accountancy does not receive funds from the State General Fund.