Chapter628 Accountants  


GENERAL PROVISIONS
NAC 628.010. Definitions.
NAC 628.015. Committees of Board.
NAC 628.016. Fees of Board.
CERTIFICATION
NAC 628.018. Definitions.
NAC 628.019. Investigation of criminal history; submission of fingerprints.
NAC 628.020. Examinations: Applications; locations; additional prerequisites; failure to appear.
NAC 628.030. Examinations: Requirements.
NAC 628.040. Examinations: Format; passing grades; conditional credit; reexamination.
NAC 628.055. Requirements for education.
NAC 628.060. Requirements for experience: Function of attesting; evaluation by Board; educational requirements for individual review.
NAC 628.061. Experience in function of attesting: Supplemental educational program.
NAC 628.062. Experience as internal auditor: General requirements.
NAC 628.0622. Experience as internal auditor: Educational requirements.
NAC 628.0624. Experience as internal auditor: Qualification of internal audit department.
NAC 628.0626. Experience as internal auditor: External quality control review of qualified internal audit department.
NAC 628.0628. Experience as internal auditor: Maintenance and destruction of record of experience.
NAC 628.063. Experience as internal auditor: Acceptability of experience earned before July 6, 1992.
NAC 628.064. Experience as auditor of State Gaming Control Board: “Audit Division” defined.
NAC 628.0642. Experience as auditor of State Gaming Control Board: General requirements.
NAC 628.0644. Experience as auditor of State Gaming Control Board: Educational requirements.
NAC 628.0646. Experience as auditor of State Gaming Control Board: Quality control review of Audit Division.
NAC 628.065. Experience as auditor of Legislative Counsel Bureau: “Audit Division” defined.
NAC 628.0652. Experience as auditor of Legislative Counsel Bureau: General requirements.
NAC 628.0654. Experience as auditor of Legislative Counsel Bureau: Educational requirements.
NAC 628.0656. Experience as auditor of Legislative Counsel Bureau: Quality control review of Audit Division.
NAC 628.066. Experience as agent of Internal Revenue Service: General requirements.
NAC 628.0662. Experience as agent of Internal Revenue Service: Conditions for acceptance of qualified audit hours.
NAC 628.0664. Experience as agent of Internal Revenue Service: Appointment and duties of internal review committee.
NAC 628.0666. Experience as agent of Internal Revenue Service: Maintenance of record of experience.
NAC 628.0668. Experience as agent of Internal Revenue Service: Educational requirements.
NAC 628.067. Experience as agent of Internal Revenue Service: Quality control.
NAC 628.068. Experience in internal auditing work or governmental accounting and auditing work: Additional means of satisfying requirements.
NAC 628.070. Certificate by reciprocity or temporary permit.
NAC 628.080. Waiver of examination; submission of proof of continuing education.
NAC 628.090. Temporary permits.
NAC 628.100. Notification of change of address.
NAC 628.110. Retired or inactive status; revocation for nonpayment of fees; reinstatement.
REGISTRATION OF PUBLIC ACCOUNTANTS, PARTNERSHIPS, CORPORATIONS, LIMITED-LIABILITY COMPANIES AND OFFICES
NAC 628.130. Applications; approval or disapproval.
NAC 628.140. Name of proprietorship, partnership, limited-liability company or professional corporation.
NAC 628.150. Affiliations of proprietorships, partnerships, limited-liability companies and corporations.
NAC 628.160. Transfer of interest in partnership, limited-liability company or corporation.
NAC 628.180. Reports of corporations, limited-liability companies and partnerships.
PERMIT FOR PUBLIC ACCOUNTING
NAC 628.190. Renewal of permit.
CONTINUING EDUCATION
NAC 628.210. Prerequisites to renewal of permit; exemption; waiver.
NAC 628.220. Standards for qualifying programs.
NAC 628.230. Acceptable programs and subjects.
NAC 628.240. Determination and allowance of credit.
NAC 628.250. Application for renewal of permit; maintenance of records; action by Board.
DISCIPLINARY ACTION
NAC 628.430. Complaints issued by Board; notice of hearing; examination of documents.
NAC 628.440. Conduct of hearing.
NAC 628.450. Publication of decisions.
UNLAWFUL PRACTICE
NAC 628.460. Certificate and permit required.
STANDARDS OF PRACTICE
NAC 628.500. Adoption by reference of Code of Professional Conduct; exceptions.
NAC 628.510. Applicability.
NAC 628.520. Reporting of certain occurrences to Board.
PROGRAM TO MONITOR QUALITY OF FINANCIAL REPORTING
NAC 628.550. Definitions.
NAC 628.555. “Evaluation” defined.
NAC 628.560. “Practice-monitoring findings” defined.
NAC 628.565. “Practice-monitoring program” defined.
NAC 628.570. “Transmittal form” defined.
NAC 628.575. Cycle for review of reports; notification of practitioners.
NAC 628.580. Participation in program; submission and verification of practice-monitoring findings; exempt practitioners.
NAC 628.585. Deficient or marginal practice-monitoring findings; refusal to comply with practice-monitoring findings.
NAC 628.590. Confidentiality; destruction of documentation.