NAC628.066. Experience as agent of Internal Revenue Service: General requirements.

     1. An applicant employed as an agent by the Internal Revenue Service who submits an application to the Board for a certificate of certified public accountant may satisfy the requirements of subsection 2 of NRS 628.200 if he or she:

     (a) Completes at least 2,000 qualified audit hours as an agent of the Internal Revenue Service;

     (b) Has at least 4 years of experience as an agent of the Internal Revenue Service, under the supervision of a certified public accountant, of which at least 2 years must have been at a grade of not less than GS-11; and

     (c) Successfully completes the educational program described in NAC 628.0668 which is offered by the American Institute of Certified Public Accountants or a substantially equivalent program approved by the Board.

     2. An applicant must comply with each of the requirements set forth in subsection 1 before submitting the application to the Board. The Board will not accept work experience, including experience in public accounting, internal audit experience or other governmental experience, other than that which is required by this section.

     (Added to NAC by Bd. of Accountancy, eff. 7-6-92; A by R075-03, 10-28-2003)