NAC628.0644. Experience as auditor of State Gaming Control Board: Educational requirements.

     1. To comply with the requirements of paragraph (b) of subsection 1 of NAC 628.0642, an applicant must complete at least 120 hours of credit in the following subject areas:

Subject Area	Hours of Credit
Professional Training for Public Accountants - Level I..........................	24
(Staff Training - Basic)
Designing Audit Programs for Small Business Engagements.................	8
Professional Training for Public Accountants - Level II.........................	24
(Staff Training - Semi-Senior)
Financial Accounting Standards Board-Accounting
Principles Board Review (FASB-APB).............................................	16
Professional Training for Public Accountants - Level III.......................	24
(Staff Training - Beginning In-Charge)
Preparing Financial Statements...............................................................	8
Financial Statement Disclosures..............................................................	16

     2. The number of hours of credit designated for each subject area listed in subsection 1 is the minimum number of hours required for that subject area.

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

     4. 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 1.

     5. An applicant may complete the requirements of the three levels of professional training described in subsection 1 by completing internal courses which have been previously approved by the Board as being substantially the equivalent of the three levels of professional training described in subsection 1.

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