Definitions.

As used in this chapter, unless the context otherwise requires: 1. “Firm” means any partnership, corporation, limited-liability company or sole proprietorship. 2. “Practice privileges” means the privileges granted a natural person or certified public accounting firm in accordance with the provisions of NRS 628.315 . 3. “Practitioner” means: (a) A certified public accountant or certified public accounting firm licensed or registered by the Board to engage in the practice of public accounting; (b) A certified public accountant or certified public accounting firm who does not hold a live permit and does not have a registered office or residence in this State, but has been granted practice privileges pursuant to NRS 628.315 ; or (c) A certified public accounting firm that does not have a principal office in this State, but is registered with the Board in accordance with NRS 628.335 to 628.345 , inclusive. REVISER’S NOTE Pursuant to the provisions of NRS 0.024 , the former provisions of NAC 628.010 contained definitions that were deemed duplicative of those set forth in NRS 628.009 and were subsequently removed from NAC 628.010 in accordance with ch. 56, Stats. 2009, which contains the following provision not included in NRS: “Sec. 2. The Legislative Counsel shall, in preparing supplements to the Nevada Administrative Code, appropriately change, move or remove any words and terms in the Nevada Administrative Code in a manner that the Legislative Counsel determines necessary to ensure consistency with the provisions of section 1 of this act [ NRS 0.024 ].”