Nevada Revised Statutes 628.425 – Accountant’s report on financial statements: Requirements for persons who sign or authorize another to sign
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A person who, on his or her own behalf or on behalf of a partnership, corporation, limited-liability company or sole proprietorship, signs or authorizes another to sign an accountant’s report on financial statements shall meet the requirements for competency as set forth in the professional standards of accounting.
Terms Used In Nevada Revised Statutes 628.425
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039