NAC628.250. Application for renewal of permit; maintenance of records; action by Board.

     1. An applicant for the renewal of a permit to practice issued pursuant to NRS 628.380 must list on the application the number of hours of continuing education completed by the applicant during the previous calendar year. The applicant shall maintain a record of the classes of continuing education completed by the applicant for 4 years after the applicant files the application. The application must include, without limitation:

     (a) The name of the sponsoring organization;

     (b) The location of the program;

     (c) The title of the program or a description of its content;

     (d) The dates attended; and

     (e) The number of hours of credit claimed by the applicant.

     2. In addition to the record required to be maintained pursuant to subsection 1, the applicant is responsible for documenting the acceptability of the program and the validity of the credits. The documentation must be retained for 4 years after the applicant files an application for the renewal of a permit to practice issued pursuant to NRS 628.380. The documentation must consist of one of the following:

     (a) A certificate of completion.

     (b) A copy of the outline of the course prepared by the sponsor of the course along with the information required by subsection 1.

     (c) For courses taken for academic credit at accredited universities and colleges, evidence of the satisfactory completion of the course. For noncredit courses, a statement of the hours of attendance signed by the instructor.

     (d) For formal programs for independent study or self-study, written evidence of completion.

     (e) Any other documentation acceptable to the Board.

     3. The Board will verify information submitted by an applicant for a permit on the basis of a test. If the Board determines that the requirement for continuing education has not been met, the Board may grant additional time for the deficiencies to be corrected.

     [Bd. of Accountancy, Art. 7 § 5, eff. 5-13-82]—(NAC A 5-18-94; 12-13-96; R075-03, 10-28-2003; R056-05, 11-17-2005)