This chapter does not prohibit any person from serving as an employee of, or an assistant to, a certified public accountant who holds a live permit, or a partnership, corporation or limited-liability company composed of certified public accountants if the employee or assistant does not issue any accounting or financial statement over his or her name.

Terms Used In Nevada Revised Statutes 628.440

  • 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