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

NAC628.067. Experience as agent of Internal Revenue Service: Quality control.

Latest version.

     1. The Board will not accept qualified audit hours earned by an applicant as an agent employed by the Internal Revenue Service unless:

     (a) An independent quality control review of the Internal Revenue Service is conducted every 3 years pursuant to a program approved by the Board.

     (b) The Internal Revenue Service establishes and maintains appropriately documented policies and procedures relating to quality control which comply with professional standards of auditing or accounting.

     2. The Internal Revenue Service shall:

     (a) Notify the Board of each final conference of the review of the Internal Revenue Service. The Board may observe the final conference.

     (b) Submit the report of the review, letter of comments and responses thereto to the Board within 30 days after they are received by the Internal Revenue Service.

(Added to NAC by Bd. of Accountancy, eff. 7-6-92; A by R075-03, 10-28-2003)

                    
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