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. |