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

NAC628.062. Experience as internal auditor: General requirements.

Latest version.

     1. An applicant 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 while employed as an internal auditor with a qualified internal audit department;

     (b) Has at least 4 years of work experience employed as an internal auditor with a qualified internal audit department under the supervision of a certified public accountant; and

     (c) Successfully completes the educational program described in NAC 628.0622 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 or governmental experience, other than that which is required by this section.

(Added to NAC by Bd. of Accountancy, eff. 7-6-92)

                    
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