Nevada Revised Statutes Title 54. Professions, Occupations and Businesses § 628.325. Corporation or company for practice of public accounting: Organization; liability; ownership

1. One or more natural persons may organize a corporation for the practice of public accounting under the Professional Entities and Associations Act, chapter 89 of NRS. The corporation is not required to have more directors than shareholders, but at least one director must be a shareholder. The other directors need not, but may, be shareholders.

2. One or more natural persons may:

to practice public accounting.

3. The organization, qualification or registration of a corporation or company pursuant to subsection 2:

4. Notwithstanding any specific statute to the contrary, a simple majority of the ownership of a corporation, partnership or limited-liability company organized for the practice of public accounting in this State, in terms of the financial interests and voting rights of all shareholders, partners, officers, members and principals thereof, must belong to persons who are certified public accountants in any state. Each shareholder, partner, officer, member or principal whose principal place of business is in this State and who performs professional services in this State must be a certified public accountant in this State in good standing.

5. A corporation, partnership or limited-liability company organized for the practice of public accounting in this State may have as a shareholder, partner, officer, member or principal any natural person who is not a certified public accountant in any state if: