Can I be a CPA in Nevada with a criminal record?

Q: How does the Nevada State Board of Accountancy work?

The Nevada State Board of Accountancy (abbreviated NSBA) consists of seven people appointed by the Nevada Governor, including: 5 certified public accountants (CPAs) engaged in the practice of public accounting, 1 CPA employed by the private industry or the government, and 1 non-CPA to represent the general public. The NSBA administers CPA exams, grants CPA certification, investigates complaints, and levies discipline. The NSBA meets about seven times a year, and it publishes its agendas and minutes online.

Q: What happens if there is a complaint against me?

The NSBA permits anyone to make a complaint about a CPA in Nevada. The NSBA will not pursue the case if the complaint concerns an honest mistake or a fee dispute: The NSBA does not regulate the fees that CPAs may charge. As long as the complaint is clearly not frivolous, the NSBA will serve you with a written notice of a disciplinary hearing. The NSBA must give you at least 30 days notice for the hearing. Note that in most cases, you may keep your license pending the outcome of the disciplinary hearing.

Q: What happens at Nevada accountancy disciplinary hearings?

NSBA disciplinary hearings are an opportunity for the Nevada Attorney General's Office (representing the NSBA) and you to present evidence, call witnesses, and cross-examine each other's witnesses. At the conclusion of the hearing, the NSBA members will deliberate over the evidence and determine by majority what -- if any -- discipline to impose on you. You are encouraged to have an attorney experienced in administrative proceedings representing you. Also note that if you ignore the complaint and do not show up at the hearing, the Board will proceed with the hearing and come to a conclusion without you present.

Q: Can I go to jail for lying about being a CPA in Nevada?

Possibly. It is a gross misdemeanor in Nevada to use the title certified public accountant, CPA, or similar terms unless you have a current and valid CPA certificate. The penalties include: up to $2,000 in fines, and/or up to 364 days in jail. Note that you can be convicted of falsely claiming CPA status even if you have no clients and did no actual accounting.

The Nevada State Board of Accountancy can discipline a CPA for committing

an accounting-related felony,
a crime involving moral turpitude,
a crime involving fraud or dishonesty, or
an act of professional misconduct.

Once you receive an administrative complaint, the NSBA will hold an administrative hearing, which is similar to a trial. In this case, you are advised to retain private counsel to represent you during the hearing.

If the NSBA finds against you at the hearing, it may impose such discipline as:

a public reprimand,
a $5,000 fine,
probation,
license suspension, or
license revocation

If you falsely hold yourself out as a CPA, you face criminal prosecution for a gross misdemeanor, carrying

almost a year in jail and/or
$2,000 in fines.

In this article, our Las Vegas criminal defense attorneys discuss:

Nevada CPAs risk losing their license for committing misconduct or certain crimes.

1. How does the Nevada State Board of Accountancy work?

The Nevada State Board of Accountancy (abbreviated NSBA) consists of seven people appointed by the Nevada Governor, including:

5 certified public accountants (CPAs) engaged in the practice of public accounting,
1 CPA employed by the private industry or the government, and
1 non-CPA to represent the general public.

The NSBA

administers CPA exams,
grants CPA certification,
investigates complaints, and
levies discipline.

The NSBA meets about seven times a year, and it publishes its agendas and minutes online.¹

2. Can I apply for a Nevada CPA certificate with a criminal record?

The NSBA can deny CPA certificates to people convicted of certain crimes.

Yes, but the NSBA may refuse to grant CPA certificates if you have been convicted of a felony in Nevada or elsewhere. The NSBA may also deny CPA certification if you have a history of acts involving dishonesty or moral turpitude, which typically involves crimes of

violence,
fraud crimes, or
theft crimes.

If you have a criminal history, you are encouraged to consult with an attorney about your options. If you can seal your records and/or show that you have been wholly rehabilitated, the NSBA may be more open to granting certification.²

Learn more about Nevada criminal record seals.

3. What triggers disciplinary actions?

The NSBA may initiate disciplinary proceedings against CPAs for getting convicted of any of the following criminal offenses:

any felony relating to the practice of public accounting,
any crime involving moral turpitude, or
any crime that has dishonesty or fraud as an element

The following types of misconduct could also subject you to disciplinary penalties:

fraud or deceit in obtaining a CPA certificate or a permit to practice public accounting;
dishonesty, fraud, or gross negligence;
violation of any of the provisions of NRS 628 or of the rules of professional conduct adopted by the NSBA;
failing to retain an annual permit; or
conduct discreditable to the profession of public accounting or which reflects adversely upon your fitness to engage in the practice of public accounting

Note that the NSBA can also discipline you for crimes or misconduct you committed in states other than Nevada.³

4. What happens if there is a complaint against me?

The NSBA can commence disciplinary proceedings on their own motion or when they receive a complaint.

The NSBA permits anyone to make a complaint about a CPA in Nevada. The NSBA will not pursue the case if the complaint concerns an honest mistake or a fee dispute: The NSBA does not regulate the fees that CPAs may charge.

As long as the complaint is clearly not frivolous, the NSBA will serve you with a written notice of a disciplinary hearing. The NSBA must give you at least 30 days notice for the hearing.

Note that in most cases, you may keep your license pending the outcome of the disciplinary hearing.⁴

5. What happens at Nevada accountancy disciplinary hearings?

NSBA disciplinary hearings are an opportunity for the Nevada Attorney General’s Office (representing the NSBA) and you to

present evidence,
call witnesses, and
cross-examine each other’s witnesses.

At the conclusion of the hearing, the NSBA members will deliberate over the evidence and determine by majority what — if any — discipline to impose on you.

You are encouraged to have an attorney experienced in administrative proceedings representing you. Also note that if you ignore the complaint and do not show up at the hearing, the Board will proceed with the hearing and come to a conclusion without you present.

Possible forms of discipline that the NSBA may order include:

civil fines of up to $5,000,
public reprimand,
pre-release work reviews,
probation,
suspension of your CPA certificate, or
revocation of your CPA certificate

If you are sentenced to probation, suspension, or revocation, you may appeal the decision to the NSBA.⁵

6. Can I go to jail for lying about being a CPA in Nevada?

People who falsely call themselves a CPA face gross misdemeanor charges in Nevada.

Possibly. It is a gross misdemeanor in Nevada to use the title “certified public accountant,” “CPA”, or similar terms unless you have a current and valid CPA certificate. The penalties include:

up to $2,000 in fines, and/or
up to 364 days in jail

Note that you can be convicted of falsely claiming CPA status even if you have no clients and did no actual accounting.⁶

7. Other occupational licenses

Nursing

The Nevada Nursing Board decides how to discipline nurses for misconduct, which may include a license revocation. Learn more about nursing license revocations and suspensions.

Dentists

If the Nevada Dental Board gets a complaint about a dentist, it may initiate an investigation, hold a hearing, and hand down a punishment, which may include license revocation. Learn more about dentist license revocations and suspensions.

Doctors

Doctors, physician assistants, and respiratory care providers are entitled to a hearing before the Nevada Medical Board can order a license revocation for misconduct. Learn more about medical license revocations and suspensions.

Real Estate Brokers

Real estate brokers and sellers risk a license revocation by violating the regulations adopted by the Nevada Real Estate Commission. Learn more in our article on disciplinary proceedings and license revocations for real estate brokers and salespeople.

Attorneys

If you are a Nevada attorney, you can lose your license for committing certain offenses or violating the Rules of Professional Conduct. Learn more about license disbarment or suspension for attorneys.

Contractors (Builders)

Licensed builders can be disciplined for doing a shoddy job or committing criminal offenses. Learn more in our article on disciplinary proceedings and license revocations for contractors.

Social Workers

Social workers facing disciplinary proceedings in Nevada can elect to sign a consent decree (similar to a plea bargain) to avoid the hearing. Go to our article about suspending or revoking social workers’ licenses in disciplinary hearings.

Teachers

The Nevada State Board of Education can suspend or revoke the licenses of Nevada educators convicted of certain crimes. Go to our article about disciplinary actions against teachers.

Legal References:

NRS 628.035; NRS 628.045.
NRS 628.190.
NRS 628.390.
NRS 628.410.
Id.; NRS 628.415.
NRS 628.450; NRS 628.580.

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