NAC628.080. Waiver of examination; submission of proof of continuing education.

     1. The examination for a certificate as a certified public accountant will not be waived for an applicant whose certificate as a certified public accountant was based in whole or in part on the entitlement of the applicant to practice public accounting in a foreign country unless the applicant has passed an equivalent examination approved by the Board.

     2. Every applicant for a certificate as a certified public accountant who wishes to obtain a waiver of the examination must file the application upon a form provided by the Board, accompanied by the prescribed fee.

     3. The Board may accept the scores of an applicant from the Uniform Certified Public Accountant Examination taken in another state and waive the manner in which the scores were obtained.

     4. An applicant must submit proof that he or she has completed at least 20 hours of continuing education within 12 months before the date of filing the application for the issuance of a certificate.

     [Bd. of Accountancy, Art. 3, eff. 5-13-82]—(NAC A 2-6-87; 12-13-96; R169-99, 12-13-99; R056-05, 11-17-2005)