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Home|License Renewal|Forms & Applications|Code of Professional Conduct|Statutes|Regulations

APPROVED STATUTES & REGULATIONS
The Following changes have been made to the Nevada State Board of Accountancy’s chapters of law Chapter 628 of both Regulations and Statutes have been amended. Below is a summary of the changes that were made and the link to the approved language.

Note: The language changes have not been codified into the actual language as we are waiting for the Legislative Counsel Bureau to incorporate the approved changes:

Nevada Administrative Code - (Regulations) Chapter 628

R117-15 Effective April 4, 2016

R068-17 Effective May 16, 2018

CITATION TITLE/SECTION AMENDMENT
New Peer Review Oversight Committee New language that allows the Board to establish a peer review oversight committee
628.020Education Required for ExaminationLanguage amended require a Bachelor degree with a major in accounting or with the accounting emphasis courses to sit for the examination without the total 150 semester hours.
628.055Education Required for LicensureLanguage amended to require the 150 hours of education in order to be licensed
628.060Requirements for ExperienceLanguage amended to require 2 years public accounting and 4 years governmental/industry. Including detailed list of approved Tasks.
628.460Unlawful PracticeRemove references to Public Accountant (PA)
628.520Reporting of Certain Occurences to Board"Amended language to clarify self reporting information
628.550Practice Monitoring FindingsAmends language to include additional sections of the regulations
628.560Practice Monitoring Program - Peer ReviewAmends language to include the Letter of Enrollment and the Letter of Completion to the list of required documents to be provided to the Board
628.575Practice Monitoring Program - Peer ReviewAmends language from findings to term documents and requires firms to Opt into the Facilitated State Board Access Program

Nevada Revised Statutes - (Statutes) Chapter 628

AB454 Effective June 9, 2017

CITATION TITLE/SECTION AMENDMENT
New Definition of Report Add language to coincide with UAA Language
628.005Definition of AttestAmend language to coincide with UAA Language
628.014Definition of CompilationAmend language to coincide with UAA Language
628.075Appointment of Board MembersLanguage amended so less restrictive regarding the specific number of names to be submitted to Governors office for re-appointment positions.
628.160Regulations concerning professional conduct, procedure for adoption and notice"(2) Revise language to remove the 60 day notice requirement to physically mail language.
LCB Requires 30 day notice and can be provided via email or website. Amend language to coincide with LCB requirements"
628.190Applicant for Licensure"Resident Agent required for application for purposes of notification & service of process.
The Board no longer utilizes resident agent information for purposes of mailing based on the information not updated following initial licensure"
628.200General requirements concerning education and experience"(2) Amend language regarding experience requirement to allow other work experience under the supervision of a CPA similar to what is typically performed in CPA firms
(4) Remove language regarding experience associated with conditional credit of CPA exam."
628.310Waiver of Examination, Education or Experience for person from another state or country"(2) Foreign country waiver of requirements. No longer applicable.
Board requires all licensees to obtain the same requirements. No waivers are provided based on a foreign applicant."
628.325Corporation Organization Ownership"Clarify/Clean Up language within (4)(a)(b)
Remove Public Accountant reference"
628.370Registration of OfficesRemove PA reference
628.375Registration of Fictitious NamesRemove PA reference
628.380Permit to engage in practice of public accountingRemove PA reference
628.385Legislative FindingsRemove PA reference
628.388Committee on CPERemove PA reference
628.390Grounds Penalties Private CensureRemove PA reference
628.393Suspension of certificate, registrationRemove PA reference
628.400Disciplinary Action of FirmsAmend language that is more direct in the authority to place firms on probation through reference of 628.395
628.418Certain records relating to Investigation deemed confidentialAmend Language to include the term Privileged & Additional language to allow for the sharing of investigative information with other agencies
628.430Statement record or memorandumRemove PA reference
628.435Attestations applicable to particular engagementesRemove PA reference
628.440Employees & Assistants of AccountantsRemove PA reference
628.470Unlawful use of designation public accountantRemove PA reference
628.480Unlawful use of designation public accountant within a firmRemove PA reference
628.540Unlawful acts by firm(1) Amend language of protected terms by removing term "accounting" and adding clarification language.
628.550Unlawful use of titleRemove language as it relates to grandfathering the use of terms for individuals prior to 1960. No longer applicable
628.570Injunction; restraining orderAmend language to include Cease & Desist
628.580Penalty for ViolationAmend language from misdeamonor for violations to gross misdemeanor
REPEAL
628.029Definition of Registered Public AccountantRepeal - Public Accountants no longer licensed/registered.
628.350Issuance of license for Public AccountantsRepeal
628.360Partnership of Public AccountantsRepeal
628.363Corporation of Public AccountantsRepeal
628.365LLC of Public AccountantsRepeal
628.420Reregistration Issuance of New Certificate.Duplicate language listed twice within Statute

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