NAC628.230. Acceptable programs and subjects.

     1. Qualified programs of continuing education dealing with the following general subjects are acceptable:

     (a) Accounting and auditing;

     (b) Taxation;

     (c) Management;

     (d) Computer science;

     (e) Communication arts;

     (f) Mathematics, statistics, probability and quantitative applications in business;

     (g) Economics;

     (h) Business law;

     (i) Functional fields of business, including finance, production, marketing, personnel relations, and business management and organization;

     (j) Specialized areas of industry, including the film industry, real estate and farming; and

     (k) Administrative practice, including engagement letters and personnel.

     2. Subjects other than those listed in subsection 1 may be acceptable if the applicant can demonstrate that they contribute to his or her professional competence. The applicant is responsible for demonstrating that a particular program is acceptable.

     3. Programs for independent study or self-study are acceptable if they are approved by the Board.

     4. The following group programs are acceptable if they meet the standards specified in NAC 628.220 and deal with the subjects listed in subsection 1:

     (a) Professional educational and developmental programs of national, state and local accounting organizations;

     (b) Technical sessions at meetings of national, state and local accounting organizations and their chapters;

     (c) Courses offered by a university or college, credit and noncredit;

     (d) Formal educational programs of a firm;

     (e) Programs of other accounting, industrial or professional organizations;

     (f) Meetings of committees of professional societies which are structured as formal educational programs;

     (g) Dinner, luncheon and breakfast meetings which are structured as formal educational programs; and

     (h) Meetings of firms for staff groups or management groups, or both, which are structured as formal educational programs. The portions of these meetings which are devoted to the communication and application of general professional policy or procedure may qualify, but those portions which are devoted to administrative, financial and operating matters of firms generally do not qualify.

     [Bd. of Accountancy, Art. 7 part § 4, eff. 5-13-82]—(NAC A 12-13-96; R075-03, 10-28-2003)