Nev. Admin. Code § 628.880 - "Conduct discreditable to the profession of public accounting or which reflects adversely upon the fitness of the person to engage in the practice of public accounting" interpreted

The Board will interpret the term "conduct discreditable to the profession of public accounting or which reflects adversely upon the fitness of the person to engage in the practice of public accounting" as used in paragraph (j) of subsection 1 of NRS 628.390 to include, without limitation:

1. Failure by a licensee to provide information or documents to the Board, its staff or its investigators upon a reasonable request in the course of an investigation or prosecution of an administrative matter;

2. Failure by a licensee to comply with a subpoena from the Board;

3. Failure to abide by or comply with an order of the Board; and

4. Making a false statement to the Board, its staff or its investigators in the course of an investigation or prosecution of an administrative matter.

Notes

Nev. Admin. Code § 628.880

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

NRS 628.120, 628.160