NRS 604C.600
Required books and records.
1.
Each licensee shall keep and use in his or her business such books and accounting records as are in accord with sound and accepted accounting practices.2.
Each licensee shall maintain a separate record or ledger card for the account of each borrower and shall set forth separately the amount of cash advance and the total amount of interest and charges, but such a record may set forth precomputed declining balances based on the scheduled payments, without a separation of principal and charges.3.
Each licensee shall preserve all such books and accounting records for at least 2 years after making the final entry therein.4.
Each licensee who operates an office or other place of business outside this State that is licensed pursuant to this chapter shall:(a)
Make available at a location within this State the books, accounts, papers, records and files of the office or place of business located outside this State to the Commissioner or a representative of the Commissioner; or(b)
Pay the reasonable expenses for travel, meals and lodging of the Commissioner or a representative of the Commissioner incurred during any investigation or examination made at the office or place of business located outside this State.
Source:
Section 604C.600 — Required books and records., https://www.leg.state.nv.us/NRS/NRS-604C.html#NRS604CSec600 (accessed May 26, 2025).