NAC628.460. Certificate and permit required.

     1. A person may not perform or offer to perform tax or management services while holding oneself out to be a certified public accountant or a public accountant if the person doesn’t hold a current certificate and a live permit.

     2. For the purposes of this section, a person is considered to “hold himself or herself out” as engaged in the practice of public accounting if the person represents to persons other than his or her employer or an affiliate, but for whom the person or the employer is performing or offering to perform services described in NRS 628.023, that he or she is a public accountant or certified public accountant. Such representation occurs with any written or verbal communication which represents the person to be a certified public accountant, public accountant or other similar title commonly understood to express expertise in accounting and auditing. The display in a place where services are performed by a person for others than himself or herself or his or her employer of a sign, certificate, diploma or other device whereby the public may reasonably conclude that the person is qualified and currently entitled to practice public accounting, when such person does not hold a live permit, constitutes holding oneself out as engaged in the practice of public accounting.

     [Bd. of Accountancy, Art. 11, eff. 5-13-82]—(NAC A 2-6-87)—(Substituted in revision for NAC 628.300)