NAC628.061. Experience in function of attesting: Supplemental educational program.

     1. If an applicant for a certificate of certified public accountant has at least 600 hours of experience in the attest function, including at least 420 audit hours, but less than 1,000 hours of experience in the attest function, including at least 700 audit hours, the applicant must supplement his or her experience in the function of attesting by successfully completing the educational program described in subsection 2 which is offered by the American Institute of Certified Public Accountants or a substantially equivalent program approved by the Board.

     2. To comply with the requirements set forth in subsection 1, an applicant must complete at least 80 hours of credit in the following subject areas:

Subject Area	Hours of Credit
Professional Training for Public Accountants - Level II...............................	24
(Staff Training - Semi-Senior)
Professional Training for Public Accountants - Level III.............................	24
(Staff Training - Beginning In-Charge)
Internal Control: The Auditor’s Responsibilities..........................................	8
Audits of Small Businesses...........................................................................	8
Financial Accounting Standards Board-Accounting
Principles Board Review (FASB-APB)...................................................	16

     3. The number of hours of credit designated for each subject area listed in subsection 2 is the minimum number of hours required for that subject area.

     4. An applicant may take more than one course in any subject area.

     5. An applicant is entitled to receive credit for any course he or she completes in the program, regardless of the title of the course, if the content of the course is within one of the subject areas listed in subsection 2.

     (Added to NAC by Bd. of Accountancy, eff. 7-6-92; A 5-18-94; 12-13-96)