Nevada Administrative Code
Chapter 628 - Accountants
PRACTICE BEFORE THE BOARD
Section 628.970 - Requirements in cases involving revocation of license; procedure for issuance of license

Universal Citation: NV Admin Code 628.970

Current through December 12, 2024

1. If the Board revokes the license of a person in a contested case pursuant to this chapter and chapter 628 of NRS, the Board will, in the final decision of the Board ordering the revocation, prescribe a period during which the person may not apply for a new license. The period must not be more than 5 years.

2. In addition to any other requirements set forth in this chapter or chapter 628 of NRS, if a person applies for a new license after his or her previous license was revoked in a contested case pursuant to this chapter and chapter 628 of NRS, the person shall:

(a) Submit an application on a form supplied by the Board.

(b) Satisfy all the current requirements for the issuance of an initial license.

(c) Attest that, in this State or any other jurisdiction:
(1) The person has not, during the period of revocation, violated any state or federal law governing the practice of public accounting or any related occupation or profession, and no criminal or civil action involving such a violation is pending against the person; and

(2) No other regulatory body having jurisdiction over the practice of public accounting or any related occupation or profession has, during the period of revocation, taken disciplinary action against the person, and no such disciplinary action is pending against the person.

(d) Satisfy any additional requirements for reinstatement of the license prescribed by the Board, including, without limitation, any applicable requirement of NAC 628.110.

3. The Board will consider each application for a license submitted pursuant to this section. In determining whether to issue the license, the Board will consider the following criteria:

(a) The severity of the act resulting in the revocation of the license.

(b) The conduct of the person after the revocation of the license.

(c) The amount of time elapsed since the revocation of the license.

(d) The veracity of the attestations made by the person pursuant to subsection 2.

(e) The degree of compliance by the person with any additional requirements for issuance of the license prescribed by the Board.

(f) The degree of rehabilitation demonstrated by the person.

(g) Any other information the Board deems relevant.

4. If the Board issues the license, the Board may place any conditions, limitations or restrictions on the license as it deems necessary.

5. The Board may deny issuance of the license if the person fails to comply with any provision of this section.

6. The Board's denial of issuance of the license is not a contested case for the purposes of judicial review.

Added to NAC by Bd. of Accountancy by R117-15, eff. 4/4/2016

NRS 628.120, 628.160

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