Nevada Administrative Code
Chapter 628 - Accountants
PRACTICE BEFORE THE BOARD
Section 628.900 - Conduct of hearing

Universal Citation: NV Admin Code 628.900

Current through December 12, 2024

1. A hearing on a complaint will be conducted by the Board or a member of the Board appointed by the Board to serve as hearing officer.

2. The order of the proceedings is as follows:

(a) Statements and evidence supporting the complaint may be presented by the investigating officer, if any, by a member of the Board designated for this purpose or by counsel.

(b) Statements and evidence may be presented by the respondent, or in the case of a firm through a partner, officer, director, member or shareholder, or by counsel, or by both.

(c) Rebuttal evidence in support of the complaint may be presented.

(d) Surrebuttal evidence of the respondent may be presented.

(e) Closing statements may be made.

(f) If the proceeding is conducted by a member of the Board appointed by the Board to serve as hearing officer, the hearing officer shall present his or her findings and recommendations to the Board.

(g) The decision of the Board will be rendered.

3. The hearing officer, members of the Board, the respondent and the person presenting the complaint may question, examine or cross-examine any witness.

4. The burden of presenting evidence to support a fact or position rests on the proponent of that fact or position.

5. The hearing may be continued with recesses as determined by the Board or the hearing officer.

6. The Board or the hearing officer may set reasonable time limits for oral presentation.

7. Exhibits must be marked and preserved along with the stenographic transcript as part of the record of the hearing.

[Bd. of Accountancy, Art. 9 § 4, eff. 5-13-82] - (NAC A 2-6-87; 12-13-96) - (Substituted in revision for NAC 628.440)

NRS 628.120, 628.410

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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