Nev. Admin. Code § 628.016

Current through November 8, 2024
Section 628.016 - [Effective until 1/1/2025] Fees of Board
1. The following fees for examinations are prescribed by the Board:
(a) For an initial examination for a certificate as a certified public accountant, the Board will establish each year a fee that will not exceed.................................................... $500
(b) For reexamination, the Board will establish each year a fee for each section that will not exceed .................................................................................................................... $100
(c) For the transfer of the examination grades of an applicant to another state or jurisdiction of the United States ................................................................................................... $50
2. The following fees for applications are prescribed by the Board:
(a) For an application for a certificate as a certified public accountant by reciprocity or pursuant to passing the Uniform Certified Public Accountant Examination administered in this State or in another jurisdiction ............................................. $200

plus the actual cost of the investigation required pursuant to NAC 628.019, which will not exceed $100.

(b) For an application for registration of a firm, the Board will establish each year a fee that will not exceed .................................................................................................... $250
3. The following other fees are prescribed by the Board:
(a) For filing an annual report for a firm, the Board will establish each year a fee that will not exceed .................................................................................................................... $200
(b) For the late filing of an annual report of a firm, the Board will establish each year a fee that will not exceed .................................................................................................... $200
(c) For reinstatement into public practice from retired or inactive status............................ $250
(d) For the late filing of the annual renewal of a permit to practice public accounting, after January 31 of each year, the Board will establish each year a fee that will not exceed .................................................................................................................... $200
(e) For an individual evaluation of experience pursuant to subsection 7 of NAC 628.060, in addition to any reasonable costs of travel actually incurred by the Board and imposed pursuant to subsection 8 of NAC 628.060........................................ $1,000
(f) For registering a fictitious name ...................................................................................... $100
(g) For the late completion of continuing education requirements, an administrative fine in the following amounts:
(1) If completed 1 calendar month late ........................................................................... $100
(2) If completed 2 to 3 calendar months late ................................................................... $350
(3) If completed 4 to 5 calendar months late ................................................................... $850
(4) If completed 6 to 7 calendar months late ................................................................ $1,600
(h) A uniform fee for an annual permit or an annual renewal of a permit to practice public accounting will be established by the Board each year. The fee will not exceed $200 and will be prorated if an initial annual permit is obtained during the year.
(i) The Board will charge a fee of 50 cents per page, up to 100 pages, for providing a copy of a public record to a requester pursuant to NRS 239.052. For a public records request that exceeds 100 pages, the Board may use a bulk copy center for copying the public record. If the Board uses a bulk copying center to copy a public record, the Board may charge a fee that must not exceed the actual cost to the Board to provide the copy of the public record. The copy of the requested public record may be provided electronically as deemed appropriate by the Board.
4. Any fee paid pursuant to this section must be paid in the currency of the United States.

Nev. Admin. Code § 628.016

; R031-13, 10-23-2013; R031-13, 12-23-2013NRS NRS 628.120Bd. of Accountancy, Art. 5 § 2, eff. 5-13-82-NAC A 2-6-87; 1-21-88; 12-21-89; 7-6-92; 5-18-94; 12-13-96; R192-97, 1-30-98; R169-99, 12-13-99; R094-01, 10-17-2001; R094-01, 10-17-2001, eff. 1-1-2002; R075-03, 10-28-2003, eff. 1-1-2004; R056-05, 11-17-2005-Substituted in revision for NAC NRS ; Bd. of Accountancy, Art. 5 § 2, eff. 5-13-82-NAC A 2-6-87; 1-21-88; 12-21-89; 7-6-92; 5-18-94; 12-13-96; R192-97, 1-30-98; R169-99, 12-13-99; R094-01, 10-17-2001; R094-01, 10-17-2001, eff. 1-1-2002; R075-03, 10-28-2003, eff. 1-1-2004; R056-05, 11-17-2005; R031-13, 10-23-2013; R046-13, 12/23/2013-Substituted in revision for NAC NRS NRS NRS 628.120; A by R068-17AP, eff. 5/16/2018
NRS 628.120, 628.200