1. 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. 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:

   1. (a) Performs attest services;
   2. (b) Performs compilation services;
   3. (c) Is engaged in the practice of public accounting; or
   4. (d) Is styled and known as a certified public accountant or uses the abbreviation “C.P.A.”

3. 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:

   1. (a) The entity is not styled or known as a firm of certified public accountants;
   2. (b) The entity is not using the title or designation “certified public accountant” or the abbreviation “C.P.A.”; and
   3. (c) The sole business of the entity is preparing tax returns or schedules in support of tax returns.

(Added to NRS by 2009, 311; A 2023, 301)