NRS 628.002: Purpose.

It is the policy of this State, and the purpose of this chapter:

1. To provide for the dependability of information which is used for guidance in financial transactions or for accounting for and assessing the status or performance of public and private entities; and

2. To protect the interest of the public by requiring that persons who are engaged in the practice of public accounting be qualified, so that the auditing, examining, reviewing and compiling of financial statements and the issuing of reports, opinions and assurances relating to those statements are reserved to persons who have demonstrated ability and fitness to observe and apply the standards of the profession of accounting.