1. A person shall not assume or use the title or designation “certified public accountant” or “public accountant” in conjunction with names indicating or implying that there is a partnership, corporation or limited-liability company, or in conjunction with the designation “and Company” or “and Co.” or a similar designation, if there is in fact no bona fide partnership, corporation or limited-liability company:
(a) Registered under NRS 628.335; or
(b) Granted practice privileges pursuant to the provisions of NRS 628.315.
2. A person, partnership, corporation or limited-liability company shall not engage in the practice of public accounting under any name which is misleading as to:
(a) The legal form of the firm;
(b) The persons who are partners, officers, shareholders or members; or
(c) Any other matter.
Ê The names of past partners, shareholders or members may be included in the name of a firm or its successors.