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 Nevada Administrative Code (Last Updated: January 6, 2015)
 Chapter628 Accountants
  CERTIFICATION

  NAC628.055. Requirements for education.  

Latest version.

  •      1. The provision set forth in NRS 628.200 requiring at least 150 semester hours from a college or university recognized by the Board may be satisfied in whole or in part by the equivalent number of quarter hours of college credits from a college or university recognized by the Board.

         2. The 150 semester hours required pursuant to NRS 628.200 must include at least:

         (a) Thirty semester hours in courses above the level of introductory courses which include 9 hours in financial accounting, 3 hours in cost and managerial accounting, 3 hours in auditing, 3 hours in federal income tax and 12 hours in electives related to accounting;

         (b) Three semester hours in business law; and

         (c) Twenty-four semester hours of courses in business, at the undergraduate or graduate level, other than courses in accounting and courses required under paragraphs (a) and (b), in the following subject areas:

              (1) Behavior of organizations, groups and persons.

              (2) Business finance.

              (3) Business law.

              (4) Computers.

              (5) Data processing.

              (6) Economics.

              (7) Ethics in business.

              (8) Legal and social environment of business.

              (9) Management.

              (10) Marketing.

              (11) Oral communication.

              (12) Quantitative applications in business.

              (13) Statistics.

              (14) Written communication, other than English courses for freshman students, including, but not limited to, business communications, advanced grammar and technical writing.

    Ê The semester hours required by this subsection may be satisfied in whole or in part by the equivalent number of quarter hours of college credits from a college or university recognized by the Board.

         3. An applicant holding a bachelor’s degree and a master’s degree in accounting that combined include 150 semester hours of education awarded by an institution which is accredited by an organization approved by the Board on the dates the degrees are awarded shall be deemed to be in compliance with the educational requirements set forth in NRS 628.200 and this section.

         4. If a school or institution does not use a system of accounting based upon semester hours, the Board will convert the hours completed in such a school or institution to semester hours based upon a standard system of conversion.

     (Added to NAC by Bd. of Accountancy, 5-18-94, eff. 1-1-01; A 12-13-96)