Nevada 2019 Regular Session Status: In Committee

SB 128 — Revises provisions governing the administration of occupational licensing boards. (BDR 54-518)

Last action — (Pursuant to Joint Standing Rule No. 14.3.3, no further action allowed.)

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2019 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

AN ACT relating to occupational licensing boards; revising provisions governing the registration by the Nevada State Board of Accountancy of partnerships, corporations, limited-liability companies and sole proprietorships; requiring the Board of Medical Examiners to report certain additional licensure information; requiring members of the Nevada Physical Therapy Board to attend certain training; providing for the issuance of a provisional license as an instructor in the practice of barbering; requiring the State Board of Cosmetology to adopt regulations to provide for the issuance of an endorsement to render shaving services on certain licenses; and providing other matters properly relating thereto.

Bill Text

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(Reprinted with amendments adopted on April 22, 2019) FIRST REPRINT S.B.
REQUIRES TWO-THIRDS MAJORITY VOTE (§ 4.05) (Reprinted with amendments adopted on April 23, 2019) SECOND REPRINT S.B.
abolishing the State Barbers’ Health and Sanitation Board and transferring its powers and duties to the State Board of Cosmetology;
providing for the issuance of a provisional license as an instructor in the practice of barbering;
requiring the State Board of Cosmetology to adopt regulations to provide for the issuance of an endorsement to render shaving services on certain licenses;
Existing law grants practice privileges in this State to a natural person who holds a valid license as a certified public accountant in another state, territory or possession of the United States or the District of Columbia.
Existing law grants practice privileges in this State to a natural person who holds a valid license as a certified publicaccountant in another state, territoryor possession of the United States or the District of Columbia.
(NRS 628.033, public accountant or a permit to engage in the practice of public accounting fromed the Nevada State Board of Accountancy but is required to consent to certain specified conditions, including consent to the disciplinary authority of the Board.
(NRS 628.033, 628.315) Such a natural person is not required to obtain a certificate of certified public accountant or of Accountancy but is required to consent to certain specified conditions, including consent to the disciplinary authority of the Board.
(NRS 628.315) Section 3.15 of this bill extends the authority of the Board to grant such practice privileges to a certified public accounting firm organized as a partnership, corporation or limited-liability company or a sole proprietorship which possession of the United States or the District of Columbia.
(NRS 628.315) Section 3.15 of this bill extends the authority of the Board to grant such practice privileges to a certified public accounting firm organized as a partnership, corporation or limited- liability company or a sole proprietorship which holds a valid registration in good standingfromanother state, territoryor possession oftheUnited Statesor theDistrict - *SB128_R2* – 2 – of Columbia.
Such a certified public accounting firm is not required to register with the Board, but is required to consent - *SB128_R1* – 2 – authority of the Board.
Such a certified public accounting firm is not required to register with the Board, but is required to consent to the same conditions as natural persons, such as consent to the disciplinary authority of the Board.
Sections 3.1 and 3.25-3.85 of this bill make conforming changes.
Sections 3.1 and 3.25-3.85 of whose sole business is preparing tax returns and related schedules from the entities requirement of registration.
Section 3.2 exempts certain entities whose sole business is preparing tax returns and related schedules from the requirement of registration.
(NRS 630.220) Existing law also requires the Board of Medical Examiners to 417.0194, 622.120) Section 3.9 of this bill requires the Board of Medicalbers.
(NRS 630.220) Existing law also requires the Board of Medical Examiners to report certain licensure information relating to veterans and service members.
(NRS Examiners to submit an annual report to the Legislature containing certain information relating to applicants for licensure by endorsement by the Board who are members of the Armed Forces of the United States, veterans and certain family members of veterans or members of the Armed Forces of the United States.
(NRS 417.0194, 622.120) Section 3.9 of this bill requires the Board of Medical Examiners to applicants for licensure by endorsement by the Board who are members of theelating Armed Forces of the United States, veterans and certain family members of veterans or members of the Armed Forces of the United States.
Therapy Board to attend certain training, which existing law requires the Attorney General to provide to members of occupational licensing boards.
Section 4 of this bill requires each new member of the Nevada Physical Therapy Board to attend certain training, which existing law requires the Attorney General to provide to members of occupational licensing boards.
(NRS 622.200) Existing law authorizes the State Barbers’ Health and Sanitation Board to regulate the profession of barbering.
(NRS 622.200) Existing law creates the State Barbers’ Health and Sanitation Board to regulate course of study of barber schools.
(NRS 643.010) Sections 4.1, 4.2 and subsection 2 of section 5 of this bill abolish the State Barbers’ Health and Sanitation Board, effective 1 year after passage and approval of this bill, and Cosmetology.
(NRS 643.020, 643.050) Section 4.05 of this bill establishes the requirements for a licensed barber to obtain a provisional license as an instructor and work while receiving the training.
powers and duties to regulate barbering to the State Board of THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 4.25 ofthis bill prohibits an instructor from training more than two persons who each hold a provisional license as an instructor at the same time.
Existing law requires the State Board of Cosmetology to regulate the various branches of cosmetology, including the licensure of cosmetologists and hair Cosmetology to adopt reasonable regulations for carrying out provisions of law relating to cosmetology.
(NRS 644A.275) Sections 4.28 and 4.29 of this bill require theBoard to adopt regulationstoprovidefor theissuanceofan endorsement to render shaving services on a license to practice cosmetology or a license to practice hair design.
Sections 4.28 and 4.29 require these regulations to establish:
(1) the manner in which to apply for such an endorsement;
(2) the training required to obtain such an endorsement;
and (3) procedures for the renewal of such an endorsement.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
628.023 “Practice of public accounting” means the offering to perform or the performance by a holder of a live permit or a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315, for a client or potential client, of one or more services involving the use of skills in accounting or auditing, one or more services relating to advising or consulting with clients on matters relating to management or the preparation of tax returns and the furnishing of advice on matters relating to taxes.
628.023 “Practice of public accounting” means the offering to perform or the performance by a holder of a live permit or a natural personorcertifiedpublicaccountingfirm grantedpracticeprivileges pursuant to NRS 628.315, for a client or potential client, of one or more services involving the use of skills in accounting or auditing, one or more services relating to advising or consulting with clients on matters relating to management or the preparation of tax returns and the furnishing of advice on matters relating to taxes.
Sec.
- *SB128_R2* – 3 – Sec.
Except as otherwise provided in this chapter, a natural person who holds a valid license in good standing as a certified public accountant or a certified public accounting firm organized as a partnership, corporation or limited-liability company or a sole proprietorship which holds a valid registration in good standing from any state other than this State shall be deemed to be a certified public accountant or certified public accounting firm for all purposes under the laws of this State other than this chapter.
Except as otherwise provided in this chapter, a natural person who holds a valid license in good standing as a certified public accountant or a certified public accounting firm organizedasapartnership,corporationorlimited-liabilitycompany or a sole proprietorship which holds a valid registration in good standing from any state other than this State shall be deemed to be a certified public accountant or certified public accounting firm for all purposes under the laws of this State other than this chapter.
- *SB128_R1* – 3 – 2.
2.
A natural person granted practice privileges pursuant to subsection 1 and a partnership, corporation, limited-liability company or sole proprietorship that employs such a natural person or a certified public accounting firm granted practice privileges pursuant to subsection 1 shall be deemed to consent, as a condition of the grant of such practice privileges:
A natural person granted practice privileges pursuant to subsection1andapartnership,corporation,limited-liabilitycompany or sole proprietorship that employs such a natural person or a certified public accounting firm granted practice privileges pursuant to subsection 1 shall be deemed to consent, as a condition of the grant of such practice privileges:
(b) To comply with the provisions of this chapter and the regulations of the Board.
regulations of the Board.
(c) That, in the event that the license from the state wherein the [natural person’s] principal place of business of the natural person or certified public accounting firm is located becomes invalid [, the] or not in good standing:
provisions of this chapter and the (c) That, in the event that the license from the state wherein the or certified public accounting firm is located becomes invalid [, the] or not in good standing:
(1) The natural person will cease offering or engaging in the practice of [professional] public accounting in this State individually and on behalf of a partnership, corporation, limited- liabil(2) The certified public accounting firm will cease offering or engaging in the practice of public accounting in this State.
(1) The natural person will cease offering or engaging in the practice of [professional] public accounting in this State individually and on behalf of a partnership, corporation, limited-liability company or sole proprietorship [.] ;
as the agent upon whom process may be served in any investigation,se action or proceeding by the Board relating to [the] :
or (2) The certified public accounting firm will cease offering or engaging in the practice of public accounting in this State.
(1) The natural person or the partnership, corporation, limited-liability company or sole proprietorship [by the Board.
(d) To the appointment of the state board that issued the license as the agent upon whom process may be served in any investigation, action or proceeding by the Board relating to [the] :
(1) The naturalpersonorthepartnership,corporation,limited- liability company or sole proprietorship [by the Board.
A natural person granted practice privileges pursuant to subsection 1 may perform attest services for a client having his or her home office in this State only if the partnership, corporation, limited-liability company or sole proprietorship that employs the person is registered pursuant to NRS 628.335.] that employs the natural person;
A natural person granted practice privileges pursuant to subsection 1 may perform attest services for a client having his or her home office in this State only if the partnership, corporation, limited- liability company or sole proprietorship that employs the person is - *SB128_R2* – 4 – registered pursuant to NRS 628.335.] that employs the natural person;
[A] Except as otherwise provided in subsection 3, a partnership, corporation or limited-liability company with an office - *SB128_R1* – 4 – in this State shall register with the Board if the partnership, corporation or limited-liability company:
[A] 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:
(b) May practice public accounting, may perform compilation services or other professional services within the practice of public accounting other than attest services for a client having his or her home office in this State, may be styled and known as a certified public accountant and may use the title or designation “certified public accountant” and the abbreviation “C.P.A.” without registering with the Board if:
services or other professional services within the practice of public accounting other than attest services for a client having his or her public accountant and may use the title or designation “certified public accountant” and the abbreviation “C.P.A.” without registering with the Board if:
(1) Persons who are certified public accountants in any state constitute a simple majority, in terms of financial interests and voting rights of all partners, shareholders, officers, members and limited-liability company or sole proprietorship;ership, corporation, (2) The partnership, corporation, limited-liability company or NRS 628.325, if applicable;s with the provisions of subsection 5 of (3) A natural person granted practice privileges pursuant to NRS 628.315 practices such public accounting or performs such compilation services or such other professional services within the practice of public accounting for the client having his or her home office in this State;
(1) Persons who are certified public accountants in any state constitute a simple majority, in terms of financial interests and voting rights of all partners, shareholders, officers, members and principals thereof, of the ownership of the partnership, corporation, limited- liability company or sole proprietorship;
and (4) The partnership, corporation, limited-liability company or sole proprietorship can lawfully perform such services in the state where the natural person described in subparagraph (3) has his or her principal place of business.
(2) The partnership, corporation, limited-liability company or sole proprietorship complies with the provisions of subsection 5 of NRS 628.325, if applicable;
(3) A natural person granted practice privileges pursuant to NRS 628.315 practices such public accounting or performs such compilation services or such other professional services within the practice of public accounting for the client having his or her home office in this State;
and (4) The partnership, corporation, limited-liability company or sole proprietorship can lawfully perform such services in the state - *SB128_R2* – 5 – where the natural person described in subparagraph (3) has his or her principal place of business.
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or - *SB128_R1* – 5 – (b) A partnership, corporation or limited-liability company registered pursuant to the provisions of NRS 628.325.] is not required to register with the Board pursuant to this section if:
or (b) A partnership, corporation or limited-liability company registered pursuant to the provisions of NRS 628.325.] is not required to register with the Board pursuant to this section if:
[or, if the partnership is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.] (b) Each partner who is a resident of this State and is personally and regularly engaged within this State in the practice of public accounting as a member thereof, or whose principal place of business is in this State and who is engaged in the practice of [professional] public accounting in this State, must be a certified public accountant of this State in good standing.
[or, if the partnership is 628.335, a natural person granted practice privileges pursuant to NRS NRS 628.315.] and regularly engaged within this State in the practice of publically accounting as a member thereof, or whose principal place of business is in this State and who is engaged in the practice of [professional] public accounting in this State, must be a certified public accountant of this State in good standing.
practice of public accounting in this State must be [either] a certified public accountant of this State in good standing .
(c) Each partner who is personally and regularly engaged in the practice of public accounting in this State must be [either] a certified publicaccountantofthisStateingoodstanding.[or,ifthepartnership is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.] (d) Eachpartnerwhoisregularlyengagedinthepracticeofpublic accounting within the United States must be a certified public accountantingoodstandingofsomestateorjurisdictionoftheUnited States.
[or, if the subsection 3 of NRS 628.335, a natural person granted practiceof privileges pursuant to NRS 628.315.] (d) Each partner who is regularly engaged in the practice of public accounting within the United States must be a certified public accountant in good standing of some state or jurisdiction of the United States.
(e) Each manager in charge of an office of the partnership in this State must be [either] a certified public accountant of this State in - *SB128_R2* – 6 – good standing .
(e) Each manager in charge of an office of the partnership in this State must be [either] a certified public accountant of this State in good standing .
[or, if the partnership is - *SB128_R1* – 6 – required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.] The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set by the Board by regulation.
[or, if the partnership is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, anatural person grantedpracticeprivileges pursuantto NRS 628.315.] The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set by the Board by regulation.
Notice must be given to the Board within 1 month after the admission to or withdrawal of a partner from any partnership so registered.
Notice must be given to the Board within 1 month after the admission to or withdrawal of a partner fromanypartnership so registered.
A corporation required to register with the Board pursuant to NRS 628.335 shall comply with the following requirements:
A corporation required to register with the Board pursuant to NRS 628.335 shall comply with the following req(a) The sole purpose and business of the corporation must be to furnish to the public services not inconsistent with this chapter or the money in a manner not incompatible with the practice of publicst its accounting.
(a) The sole purpose and business of the corporation must be to furnish to the public services not inconsistent with this chapter or the regulations of the Board, except that the corporation may invest its money in a manner not incompatible with the practice of public accounting.
(b) The principal officer of the corporation and any officer or directorhavingauthorityover thepracticeofpublicaccountingbythe corporation must be a certified public accountant of [some state] this State in good standing.
(b) The principal officer of the corporation and any officer or director having authority over the practice of public accounting by the corporation must be a certified public accountant of [some state] this State in good standing.
(c) At least one shareholder of the corporation must be [either] a certified public accountant of this State in good standing .
certified public accountant of this State in good standing .
[or, if the corporation is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.] (d) Each manager in charge of an office of the corporation in this State and eachshareholderor director whois regularlyand personally engaged within this State in the practice of public accounting must be [either] a certified public accountant of this State in good standing .
[or, if the corporation is required to register pursuant to paragraph (a) of privileges pursuant to NRS 628.315.]al person granted practice (d) Each manager in charge of an office of the corporation in this State and each shareholder or director who is regularly and personally engaged within this State in the practice of public accounting must be [either] a certified public accountant of this State in good standing .
[or, if the corporation is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.] - *SB128_R2* – 7 – (e) In order to facilitate compliance with the provisions of this section relating to the ownership of stock, there must be a written agreement binding the shareholders or the corporation to purchase any shares offered for sale by, or not under the ownership or effective control of, a qualified shareholder.
[or, if the corporation is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.] (e) In order to facilitate compliance with the provisions of this section relating to the ownership of stock, there must be a written agreement binding the shareholders or the corporation to purchase any shares offered for sale by, or not under the ownership or effective control of, a qualified shareholder.
(f) The corporation shall comply with other regulations pertaining to corporations practicing public accounting in this State adopted by the Board.
(f) Thecorporationshallcomplywithotherregulationspertaining to corporations practicing public accounting in this State adopted by the Board.
- *SB128_R1* – 7 – 2.
2.
[or, if the corporation is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.] The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set by the Board by regulation.
[or, if the corporation is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, anatural person grantedpracticeprivileges pursuantto NRS 628.315.] The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set by the Board by regulation.
Sec.
3.35.
NRS 628.345 is hereby amended to read as follows:
A limited-liability company required to register with the Board pursuant to NRS 628.335 shall comply with the following requirements:
NRA limited-liability company required to register with the Board pursuant to NRS 628.335 shall comply with the fol(a) The sole purpose and business of the limited-liability company must be to furnish to the public services not inconsistent with this chapter or the regulations of the Board, except that the limited-liability company may invest its money in a manner not incompatible with the practice of public accounting.
(a) The sole purpose and business of the limited-liability company must be to furnish to the public services not inconsistent with this chapter or the regulations of the Board, except that the limited-liability company may invest its money in a manner not incompatible with the practice of public accounting.
(b) The manager, if any, of the limited-liability company must be a certified public accountant of [some state] this State in good standing.
(b) The manager, if any, of the limited-liability company must standing.ified public accountant of [some state] this State in good (c) At least one member of the limited-liability company must standing .
(c) At least one member of the limited-liability company must be [either] a certified public accountant of this State in good standing .
[or, if the limited-liability company is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.] (e) In order to facilitate compliance with the provisions of this section relating to the ownership of interests, there must be a written agreement binding the members or the limited-liability company to purchase any interest offered for sale by, or not under the ownership or effective control of, a qualified member.
[or, if the limited-liability company is required to - *SB128_R2* – 8 – register pursuant to paragraph (a) of subsection 3 of NRS 628.335, a natural person granted practice privileges pursuant to NRS 628.315.] (e) In order to facilitate compliance with the provisions of this section relating to the ownership of interests, there must be a written agreement binding the members or the limited-liability company to purchase any interest offered for sale by, or not under the ownership or effective control of, a qualified member.
- *SB128_R1* – 8 – (f) The limited-liability company shall comply with other regulations pertaining to limited-liability companies practicing public accounting in this State adopted by the Board.
(f) The limited-liability company shall comply with other regulationspertainingtolimited-liabilitycompaniespracticingpublic accounting in this State adopted by the Board.
[or, if the limited-liability company is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, be a natural person granted practice privileges pursuant to NRS 628.315.] The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set by the Board by regulation.
[or, if the limited-liability company is required to register pursuant to paragraph (a) of subsection 3 of NRS 628.335, be a natural person granted practice privileges pursuant to NRS 628.315.] The Board shall determine whether the applicant is eligible for registration and may charge an initial fee and an annual renewal fee set bythe Board byregulation.
A limited-liability company which is so registered may use the words “certified public accountants” or the abbreviation “C.P.A.’s” or “CPA’s” in connection with its name.
A limited-liabilitycompanywhich is so registered may use the words “certified public accountants” or the abbreviation “C.P.A.’s” or “CPA’s” in connection with its name.
Notice must be given to the Board within 1 month after the admission to or withdrawal of a member from any limited-liability company so registered.
Notice must be given to the Board within 1 month after the admission to or withdrawal of a member from any limited-liability company so regSec.
Sec.
After giving notice and conducting a hearing, the Board may revoke, or may suspend for a period of not more than 5 years, any certificate issued under NRS 628.190 to 628.310, inclusive, any practice privileges granted pursuant to NRS 628.315 [or 628.335] or any registration of a partnership, corporation, revoke, suspend or refuse to renew any permit issued under NRSay 628.380, or may publicly censure the holder of any permit, accounting firm granted practice privileges pursuant to NRSied public 628.315, for any one or any combination of the following causes:
After giving notice and conducting a hearing, the years, any certificate issued under NRS 628.190 to 628.310,han 5 inclusive, any practice privileges granted pursuant to NRS 628.315 [or 628.335] or anyregistration of a partnership, corporation, limited- liability company, sole proprietorship or office, or may revoke, suspend or refuse to renew any permit issued under NRS 628.380, or may publicly censure the holder of any permit, certificate or registration or any natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315, for any one or any combination of the following causes:
(e) Conviction of a felony relating to the practice of public accounting under the laws of any state or jurisdiction.
- *SB128_R2* – 9 – (e) Conviction of a felony relating to the practice of public accounting under the laws of any state or jurisdiction.
- *SB128_R1* – 9 – (g) Cancellation, revocation, suspension, placing on probation or refusal to renew authority to practice as a certified public accountant by any other state, for any cause .
(g) Cancellation, revocation, suspension, placing on probation or refusal to renew authority to practice as a certified public accountant by any other state, for any cause .
(1) Sixty days after the expiration date of the permit to practice last obtained or renewed by the holder of a certificate;
(1) Sixtydaysaftertheexpirationdateofthepermittopractice last obtained or renewed by the holder of a certificate;
(k) Making a false or misleading statement in support of an application for a certificate or permit of another person.
application for a certificate or permit of another person.f an (l) Committingan act in another state orjurisdiction which would be 2.bjeAfter giving notice and conducting a hearing, the Board may deny an application to take the examination prescribed by the Board pursuant to NRS 628.190, deny a person admission to such an examination, invalidate a grade received for such an examination or deny an application for a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, to a person who has:
(l) Committing an act in another state or jurisdiction which would be subject to discipline in that state.
deny an application to take the examination prescribed by the Board pursuant to NRS 628.190, deny a person admission to such an deny an application for a certificate issued pursuant to NRS 628.190 to 628.310, inclusive, to a person who has:
or (d) Committed any combination of the acts set forth in paragraphs (a), (b) and (c).
or - *SB128_R2* – 10 – (d) Committedanycombinationoftheactssetforthinparagraphs (a), (b) and (c).
- *SB128_R1* – 10 – 4.
4.
The Board shall not privately censure the holder of any permit or certificate or any natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315.
The Boardshall notprivatelycensurethe holder ofanypermit or certificate or any natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315.
628.430 All statements, records, schedules, working papers and memoranda made by a certified public accountant or a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315 incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315 to a client, are the property of the accountant, in the absence of an express agreement between the accountant and the client to the contrary.
628.430 All statements, records, schedules, working papers and memoranda made by a certified public accountant or a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315 incident to or in the course of professional service to clients by the accountant, except reports submitted by a certified public accountant or a natural person or certified public accountingfirm grantedpracticeprivileges pursuant toNRS 628.315 to a client, are the property of the accountant, in the absence of an express agreement between the accountant and the client to the contrary.
No such statement, record, schedule, working paper or memorandum may be sold, transferred or bequeathed, without the consent of the client or the client’s personal representative or assignee, to anyone other than one or more surviving partners or new partners of the accountant or to his or her corporation.
No such statement, record, schedule, working paper or memorandum may be sold, transferred or bequeathed, without the consent of the client or the client’s personal representative or partners of the accountant or to his or her corporation.tners or new Sec.
Sec.
professional standards for accounting and documentation related to an attestation applicable to particular engagements, a practitioner shall retain all documentation related to an attestation for not less than 5 years after the date of the report containing the attestation.
2.
Except as otherwise provided in this section and in all professional standards for accounting and documentation related to an attestation applicable to particular engagements, a practitioner shall retainall documentationrelatedtoanattestationfornotlessthan 5 years after the date of the report containing the attestation.
(1) All documentation relating to consultations and resolutions of any differences of professional opinion regarding the exercise of professional judgment relating to an attestation;
- *SB128_R2* – 11 – (1) All documentation relating to consultations and resolutions of any differences of professional opinion regarding the exercise of professional judgment relating to an attestation;
and (2) Documentation of the findings or issues related to the attestation that, based on the judgment of the practitioner after an - *SB128_R1* – 11 – objective analysis of the facts and circumstances, is determined to be significant, regardless of whether the documentation includes information or data that is inconsistent with the final conclusions of the practitioner.
and (2) Documentation of the findings or issues related to the attestation that, based on the judgment of the practitioner after an objective analysis of the facts and circumstances, is determined to be significant, regardless of whether the documentation includes information or data that is inconsistent with the final conclusions of the practitioner.
628.460 A partnership, corporation, limited-liability company or sole proprietorship shall not assume or use the title or designation “certified public accountant” or the abbreviation “C.P.A.” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the partnership, corporation, limited- liability company or sole proprietorship is composed of certified public accountants unless the partnership, corporation, limited- liability company or sole proprietorship is:
628.460 A partnership, corporation, limited-liability company or sole proprietorship shall not assume or use the title or designation “certified public accountant” or the abbreviation “C.P.A.” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the partnership, corporation, limited- liability company or sole proprietorship is composed of certified limited-liability company or sole proprietorship is:
1.
corporation, 1.
Registered as a partnership, corporation, limited-liability company or sole proprietorship of certified public accountants and all offices of the partnership, corporation, limited-liability company accounting are maintained and registered as required under NRSc 628.370;
Registered as a partnership, corporation, limited-liability offices of the partnership, corporation, limited-liability company orl sole proprietorship in this State for the practice of public accounting are maintained and registered as required under NRS 628.370;
or accounting] Granted practice privileges pursuant to the provisions of [subsection 3 of] NRS [628.335.] 628.315.
or 2.
[Performingserviceswithinthepracticeofpublicaccounting] Granted practice privileges pursuant to the provisions of [subsection 3 of] NRS [628.335.] 628.315.
Registered as a partnership, corporation, limited-liability company or sole proprietorship of certified public accountants and all offices of the partnership, corporation, limited-liability company or sole proprietorship in this State for the practice of public accounting are maintained and registered as required under NRS 628.370;
Registered as a partnership, corporation, limited-liability company or sole proprietorship of certified public accountants and all offices of the partnership, corporation, limited-liability company or - *SB128_R2* – 12 – sole proprietorship in this State for the practice of public accounting are maintained and registered as required under NRS 628.370;
or - *SB128_R1* – 12 – 2.
or 2.
[Performing services within the practice of public accounting] Granted practice privileges pursuant to [the provisions of subsection 3 of] NRS [628.335.] 628.315.
[Performingserviceswithinthepracticeofpublicaccounting] Granted practice privileges pursuant to [the provisions of subsection 3 of] NRS [628.335.] 628.315.
Except as otherwise provided in subsection 2 and NRS 628.450 to 628.480, inclusive, a person, partnership, corporation, limited-liability company or sole proprietorship shall not assume or use the title or designation “certified accountant,” or any other title or designation likely to be confused with “certified public accountant” or “public accountant,” or any of the abbreviations “C.A.” or “P.A.” or similar abbreviations likely to be confused with “C.P.A.” 2.
Except as otherwise provided in subsection 2 and NRS 628.450 to 628.480, inclusive, a person, partnership, corporation, limited-liabilitycompanyor soleproprietorship shall not assume or use the title or designation “certified accountant,” or any other title or designation likely to be confused with “certified public accountant” or “public accountant,” or any of the abbreviations “C.A.” or “P.A.” or similar abbreviations likely to be confused with “C.P.A.” 2.
or (b) Has been granted practice privileges pursuant to NRS 628.315 , [;
or (b) HasbeengrantedpracticeprivilegespursuanttoNRS628.315 , [;
or (c) Is performing services within the practice of public accounting pursuant to the provisions of subsection 3 of may hold himself or herself out to the public as an “accountant,” “auditor” or “certified public accountant.” 628.510 1.NRS Except as otherwise provided in subsection 2, a person shall not sign or affix his or her name or the name of a partnership, corporation, limited-liabilitycompany or sole proprietorship, or any trade or assumed name used by the person or by the partnership, corporation, limited-liability company or sole proprietorship in business, with any wording indicating that he or she is an accountant or auditor, or that the partnership, corporation, limited-liability company or sole proprietorship is authorized to practice as an accountant or auditor or with any wording indicating that the person or the partnership, corporation, limited-liability company or sole proprietorship has expert knowledge in accounting or auditing, to any accounting or financial statement, or attest to any accounting or financial statement, unless:
or pursuant to the provisions of subsection 3 of NRS 628.335,]ing may hold himself or herself out to the public as an “accountant,” “auSec.
(a) The person holds a live permit or the partnership, corporation, limited-liability company or sole proprietorship is registered pursuant to NRS 628.335 and all of the person’s offices in this State for the practice of public accounting are maintained and registered under NRS 628.370;
3.7.
- *SB128_R1* – 13 – (b) The person is a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315 .
NRS 628.510 is hereby amended to read as follows:
628.510 1.
Except as otherwise provided in subsection 2, a person shall not sign or affix his or her name or the name of a partnership, corporation, limited-liabilitycompany or sole proprietorship, or any trade or assumed name used by the person or by the partnership, corporation, limited-liability company or sole proprietorship in business, with any wording indicating that he or she is an accountant or auditor, or that the partnership, corporation, limited-liability company or sole proprietorship is authorized to practice as an accountant or auditor or with any wording indicating that the person or the partnership, corporation, limited-liability company or sole proprietorship has expert knowledge in accounting or auditing, to any accounting or financial statement, or attest to any accounting or financial statement, unless:
(a) The person holds a live permit or the partnership, corporation, limited-liabilitycompanyor soleproprietorshipis registered pursuant to NRS 628.335 and all of the person’s offices in this State for the - *SB128_R2* – 13 – practice of public accounting are maintained and registered under NRS 628.370;
(b) The person is a natural person or certified public accounting firm granted practice privileges pursuant to NRS 628.315 .
(1) The person who prepared the statement or issued the report does not hold a live permit issued by the Board;
(1) Thepersonwhopreparedthestatement orissuedthereport does not hold a live permit issued by the Board;
and (2) The statement or report does not purport to have been prepared in compliance with the professional standards of accounting adopted by the Board.
and (2) The statement or report does not purport to have been prepared in compliance with the professional standards of accounting adoSec.
Sec.
partnership, Acorporation,l limited-liabilitycompanyme oora sole proprietorship with any wording indicating that it is a partnership, composed of accountants or auditors or persons having expertp knowledge or special expertise in accounting or auditing, to any accounting or financial statement, or attest to any accounting or financial statement, unless the partnership, corporation, limited- liability company or sole proprietorship is:
628.520 A person shall not sign or affix the name of a proprietorship with any wording indicating that it is a partnership, corporation, limited-liability company or sole proprietorship composed of accountants or auditors or persons having expert knowledge or special expertise in accounting or auditing, to any accounting or financial statement, or attest to any accounting or financial statement, unless the partnership, corporation, limited-liability company or sole proprietorship is:
[Performing services within the practice of public accounting] Granted practice privileges pursuant to [the provisions of subsection 3 of] NRS [628.335.] 628.315.
[Performingserviceswithinthepracticeofpublicaccounting] Granted practice privileges pursuant to [the provisions of subsection 3 of] NRS [628.335.] 628.315.
Except as otherwise provided in subsection 2, a person, partnership, corporation, limited-liability company or sole proprietorship shall not engage in the practice of public accounting or hold himself, herself or itself out to the public as an “accountant” or “auditor” by use of either or both of those words in connection with any other language which implies that such a person or firm - *SB128_R1* – 14 – holds a certificate, permit or registration or has special competence as an accountant or auditor on any sign, card, letterhead or in any advertisement or directory unless:
Except as otherwise provided in subsection 2, a person, partnership, corporation, limited-liability company or sole proprietorship shall not engage in the practice of public accounting or hold himself, herself or itself out to the public as an “accountant” or - *SB128_R2* – 14 – “auditor” by use of either or both of those words in connection with any other language which implies that such a person or firm holds a certificate, permit or registration or has special competence as an accountant or auditor on any sign, card, letterhead or in any advertisement or directory unless:
or (b) If a partnership, corporation, limited-liability company or sole proprietorship, it is registered pursuant to NRS 628.335 or [is performing services within the practice of public accounting] has been granted practice privileges pursuant to [the provisions of subsection 3 of] NRS [628.335.] 628.315.
or (b) If a partnership,corporation, limited-liabilitycompany or sole proprietorship, it is registered pursuant to NRS 628.335 or [is performing services within the practice of public accounting] has been granted practice privileges pursuant to [the provisions of subsection 3 of] NRS [628.335.] 628.315.
(a) Any officer, employee, partner, shareholder, principal or member of any organization from describing himself or herself by the position, title or office he or she holds in that organization.
(a) Any officer, employee, partner, shareholder, principal or member of anyorganization fromdescribinghimself or herself bythe position, title or office he or she holds in that organization.
A person shall not assume or use the title or designation “certified public accountant” or “public accountant” in conjunction with names indicating or implying that there is a partnership, corporation or limited-liability company, or in conjunction with the designation “and Company” or “and Co.” or a similar designation, if there is in fact no bona fide partnership, cor(a) Registered under NRS 628.335;
A person shall not assume or use the title or designation “certified public accountant” or “public accountant” in conjunction with names indicating or implying that there is a partnership, corporation or limited-liability company, or in similar designation, if there is in fact no bona fide partnership, corporation or limited-liability company:
ory:
(b) [Performingservices withinthe practice of public accounting] Granted practice privileges pursuant to [the provisions of subsection 3 of] NRS [628.335.] 628.315.
(b) [Performing services within the practice of public of subsection 3 of] NRS [628.335.] 628.315.suant to [the provisions 2.
2.
[2.] (b) The name of the school granting the diploma to the applicant.
- *SB128_R2* – 15 – [2.] (b) The name of the school granting the diploma to the applicant.
- *SB128_R1* – 15 – [4.] (d) The address of the applicant.
[4.] (d) The address of the applicant.
The Nevada Physical Therapy Board, consisting of five members appointed by the Governor, and any nonvoting advisory members appointed by the Board pursuant to NRS 640.055, is hereby created.
The Nevada Physical Therapy Board, consisting of five members appointed by the Governor, and any nonvoting advisory members appointed by the Board pursuant to NRS 640.055, is 2.
2.
(c) One member who is a representative of the general public.
a representative of the general public.
7.
- *SB128_R2* – 16 – 7.
- *SB128_R1* – 16 – 8.
8.
Each member of the Board, as soon as practicable after being first appointed to serve as a member of the Board, shall attend the training provided by the Office of the Attorney General pursuant to NRS 622.200.
Each member of the Board, as soon as practicable after beingfirst appointedtoserve asamember ofthe Board, shall attend the training provided by the Office of the Attorney General pursuant to NRS 622.200.
4.1.
4.05.
NRS 643.010 is hereby amended to read as follows:
Chapter 643 of NRS is hereby amended by adding thereto a new section to read as follows:
643.010 As used in this chapter, unless the context otherwise requires:
“Barber school” includes a school of barbering, college of barbering and any other place or institution of instruction training persons to engage in the practice of barbering.
The Board may issue a provisional license as an instructor to a person who:
(a) Has successfully completed the 12th grade in school or the equivalent;
(b) Has practiced as a full-time licensed barber for at least 3 years and submits written verification of his or her experience;
(c) Is licensed as a barber pursuant to this chapter;
(d) Applies for the provisional license on a form supplied by the Board;
(e) Submits two current photographs of himself or herself;
and (f) Has paid the fee established pursuant to subsection 2.
“Barbershop” means any establishment or place of business where the practice of barbering is engaged in or carried on.
The Board shall establish and collect a fee of not more than $210 for the issuance of a provisional license as an instructor.
“Board” means the State [Barbers’ Health and Sanitation] Board [.] of Cosmetology created by NRS 644A.200.
A person issued a provisional license pursuant to this accumulatingthenumberofhoursofinstructionrequiredpursuant to NRS 643.1775 for a license as an instructor.
4.
completion by the licensee of the number of hours of instruction required pursuant to NRS 643.1775 for a license as an instructor or 1 year after the date of issuance of the provisional license, whichever occurs first.
“Instructor” means any person who is licensed by the Board pursuant to the provisions of this chapter to instruct the practice of barbering in a barber school.
The Board may grant an extension of the expiration of the provisional license of not more than 45 days to provisional licensees who have applied to the Board for examination as instructors and are awaiting examination.
5.
“Licensed apprentice” means a person who is licensed to engage in the practice of barbering as an apprentice pursuant to the provisions of this chapter.
6.
“Licensed barber” means a person who is licensed to engage in the practice of barbering pursuant to the provisions of this chapter.
for cosmetic purposes:arbering” means any of the following practices (a) Shaving or trimming the beard, cutting or trimming the hair, or (b) Giving massages of the face or scalp or treatments with oils, creams, lotions or other preparations, by hand or mechanical appliances.
(c) Singeing, shampooing or dyeing the hair, or applying hair tonics.
(d) Applying cosmetic preparations, antiseptics, powders, oils or lotions to the scalp, face or neck.
(e) Arranging, fitting, cutting, styling, cleaning, coloring or dyeing a hairpiece or wig, whether made of human hair or synthetic material.
This does not restrict any establishment from setting or styling a hairpiece or wig in preparation for retail sale.
8.
“Student” means a person receiving instruction in a barber school.
4.1.
(Deleted by amendment.) Sec.
NRS 643.060 is hereby amended to read as follows:
(Deleted by amendment.) Sec.
643.060 1.
4.25.
Except as otherwise provided in subsection 3, money received by the Board under this chapter must be [paid to the Secretary-Treasurer of the Board, who shall deposit the money] - *SB128_R1* – 17 – deposited in banks, credit unions, savings and loan associations or savings banks in the State of Nevada .
NRS 643.177 is hereby amended to read as follows:
[and give a receipt for it.] 2.
643.177 1.
The money must be expended in accordance with the provisions of this chapter for all necessary and proper expenses in carrying out the provisions of this chapter and upon proper claims approved by the Board.
Any person who owns, manages, operates or controls any barber school, or part thereof:
3.
[1.] (a) Shall:
The Board shall deposit the money collected from the imposition of fines with the State Treasurer for credit to the State General Fund, and may present a claim to the State Board of Examiners for recommendation to the Interim Finance Committee if money is needed to pay an attorney’s fees or the costs of an investigation, or both.
[(a)] (1) Display a sign that may be easily seen upon entering the barber school on which is printed in bold letters “Work Performed Exclusively by Students”;
[(b)] (2) Have at least:
- *SB128_R2* – 17 – [(1)] (I) One instructor on the premises of the barber school at all times if the active enrollment of the school is 20 students or less;
[(2)] (II) One additional instructor on the premises of the barber school for each 20 students enrolled in the school in excess of 20 students;
[(3)] (III) Two instructors available to provide instruction at all times;
and [(4)] (IV) One barber’s chair for each student present during instruction in the barber school;
[(c)] (3) Not allow a student to provide barbering services to members of the general public for more than 7 hours in a day or for more than 5 days in any 7-day period;
[(d)] (4) Not advertise that the barber school will charge for barbering services provided to members of the general public by students unless those barbering services are specifically advertised as services provided by students;
and [(e)] (5) Comply with all other provisions of this chapter relating to barber schools.
[2.] (b) May charge for barbering services provided to a member of the general public by a student if the student performs those barberingservices as part oftherequired course ofstudyof the barber school.
2.
An instructor shall not provide instruction to more than two same time.o each hold a provisional license as an instructor at the Sec.
4.27.
Chapter 644A of NRS is hereby amended by adding theSec.
4.28.roTheBoardshalladoptregulationstoprovidefortheof this act.
issuance of an endorsement on a license to practice cosmetology which allows a licensed cosmetologist to render shaving services.
Such regulations must establish, without limitation:
1.
The manner in which to apply for an endorsement;
2.
The training required to obtain an endorsement;
and 3.
Procedures for the renewal of an endorsement.
4.3.
4.29.
TheBoardshalladoptregulationstoprovideforthe issuance of an endorsement on a license to practice hair design which allows a licensed hair designer to render shaving services.
Such regulations must establish, without limitation:
Any administrative regulations adopted by an officer or entity whose name has been changed or whose responsibilities have been transferred pursuant to the provisions of this act remain in force until amended by the officer or entity to which the responsibility for the adoption of the regulations has been transferred.
The manner in which to apply for an endorsement;
Any contracts or other agreements entered into by an officer or entity whose name has been changed or whose responsibilities have been transferred pursuant to the provisions of this act are binding upon the officer or entity to which the responsibility for the administration of the provisions of the contract or other agreement enforced by the officer or entity to which the responsibility for the enforcement of the provisions of the contract or other agreements has3.eeAny action taken by an officer or entity whose name has been changed or whose responsibilities have been transferred pursuant to the provisions of this act remains in effect as if taken by the officer or entity to which the responsibility for the enforcement of such actions has been transferred.
The training required to obtain an endorsement;
and 3.
Procedures for the renewal of an endorsement.
4.3.
(Deleted by amendment.) Sec.
The State Barbers’ Health and Sanitation Board created by NRS 643.020, as that section exists on the effective date of this section, shall not expend any money pursuant to subsection 2 of NRS 643.060 without the approval of the State Board of Cosmetology created by NRS 644A.200.
(Deleted by amendment.) Sec.
Sec.
The State Board of Cosmetology created by NRS 644A.200 shall adopt regulations and perform any other preparatory administrative tasks that are necessary to carry out the provisions of section 4.1 of this act not later than 1 year after the effective date of this section.
(Deleted by amendment.) Sec.
Sec.
A person who, on the effective date of this section, is the holder of a valid license issued pursuant to chapter 643 of NRS shall be deemed to hold a license issued by the State Board of - *SB128_R1* – 18 – Cosmetology created by NRS 644A.200 pursuant to chapter 643 of NRS.
(Deleted by amendment.) - *SB128_R2* – 18 – Sec.
Sec.
1.
2.
become effective upon passage and approval.5 and 4.25 of this act 2.
NRS 643.020, 643.030, 643.040 and 643.055 are hereby repealed.
Sections 3.9, 4, 4.27, 4.28, 4.29 and 4.7 of this act become effective on July 1, 2019.
Sec.
5.
1.
This section and sections 4.4 and 4.5 of this act become effective upon passage and approval.
2.
Sections 3.9, 4 and 4.7 of this act become effective on July 1, 2019.
Sections 3.1 to 3.85, inclusive, and subsection 1 of section 4.8 of this act become effective upon passage and approval for the purpose of adopting any regulations and performing any other preparatory administrative tasks that are necessary to carry out those provisions and on January 1, 2020, for all other purposes.
Sections 3.1 to 3.85, inclusive, and 4.8 of this act become effective upon passage and approval for the purpose of adopting any regulations and performing any other preparatory administrative tasks that are necessary to carry out those provisions and on January 1, 2020, for all other purposes.
4.
TEXT OF REPEALED SECTION 628.017 “Home office” defined.
Sections 4.1, 4.2, 4.3 and 4.6 and subsection 2 of section 4.8 of this act become effective 1 year after passage and approval.
“Home office” means the location specified by a client of an accountant as the address of an entity for which the accountant practices public accounting, performs an attestation or compilation or performs other professional services within the practice of public accounting.
LEADLINES OF REPEALED SECTIONS 628.017 “Home office” defined.
H - *SB128_R2*
643.020 Creation;
qualifications and removal of members.
643.030 Election of officers;
salary of officers and members;
per diem allowance and travel expenses of officers, members and employees;
duties of Secretary-Treasurer.
643.040 Meetings;
quorum;
seal;
quarters.
643.055 Fiscal year.
H - *SB128_R1*
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Amendments

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Action History

  1. (Pursuant to Joint Standing Rule No. 14.3.3, no further action allowed.)

  2. In Assembly. Read first time. Referred to Committee on Commerce and Labor. To committee.

  3. From printer. To engrossment. Engrossed. First reprint. Read third time. Amended. (Amend. No. 514.) Reprinting dispensed with. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 20, Nays: 1.) To printer. From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly.

  4. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 486.) To printer.

  5. From printer. Read first time. To committee.

  6. Prefiled. Referred to Committee on Commerce and Labor. To printer.

Sponsors

  • Senate Committee on Commerce and Labor · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on

Sponsors (1)

  • Senate Committee on Commerce and Labor

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 128 do?
AN ACT relating to occupational licensing boards; revising provisions governing the registration by the Nevada State Board of Accountancy of partnerships, corporations, limited-liability companies and sole proprietorships; requiring the Board of Medical Examiners to report certain additional licensure information; requiring members of the Nevada Physical Therapy Board to attend certain training; providing for the issuance of a provisional license as an instructor in the practice of barbering; requiring the State Board of Cosmetology to adopt regulations to provide for the issuance of an endorsement to render shaving services on certain licenses; and providing other matters properly relating thereto.
Who sponsors SB 128?
SB 128 is sponsored by Senate Committee on Commerce and Labor.
What is the current status of SB 128?
This bill died with 2019 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 128?
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