Nevada Administrative Code (Last Updated: January 6, 2015)

NAC628.010. Definitions.

Latest version.

As used in this chapter, unless the context otherwise requires:

     1. “Board” means the Nevada State Board of Accountancy.

     2. “Practitioner” means:

     (a) A certified public accountant or a public accountant licensed by the Board to engage in the practice of public accounting; or

     (b) A certified public accountant or firm of certified public accountants which does not hold a live permit and does not have a registered office or residence in this State, but has been issued, or has applied for, a temporary permit pursuant to NRS 628.440.

[Bd. of Accountancy, Art. 1 § 1, eff. 5-13-82]—(NAC A 12-13-96)

                    
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