Nevada Administrative Code
Chapter 628 - Accountants
PROGRAM TO MONITOR QUALITY OF FINANCIAL REPORTING
Section 628.585 - Deficient or marginal practice-monitoring findings; refusal to comply with practice-monitoring findings

Universal Citation: NV Admin Code 628.585

Current through December 12, 2024

1. If the Board determines that the practice-monitoring documents submitted by a practitioner are deficient or marginal with respect to any applicable professional standard, the Board may require the practitioner to:

(a) Correct any deficiency within a specific period;

(b) Provide a plan to ensure that a similar occurrence will not occur;

(c) Submit to the Board practice-monitoring documents more frequently than the practitioner was scheduled to submit such documents to the Board;

(d) Complete successfully continuing education that is specified by the Board;

(e) Maintain a library of reference material; or

(f) Submit to the Board, or its designated representative, the reports developed as a result of the practitioner's engaging in audit, review, full disclosure compilation or attestation services, for review by the Board at the expense of the practitioner, before such reports are provided to the clients of the practitioner.

2. If a practitioner refuses to comply with the determinations in the practice-monitoring documents, the Board may initiate disciplinary action against the practitioner pursuant to NRS 628.390.

Added to NAC by Bd. of Accountancy by R056-05, 11-17-2005, eff. 1-1-2008; A by R068-17AP, eff. 5/16/2018

NRS 628.120, 628.160, 628.386

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.