Nevada Administrative Code
Chapter 628 - Accountants
CERTIFICATION
Section 628.020 - Examinations: Applications; locations; additional prerequisites; failure to appear

Universal Citation: NV Admin Code 628.020

Current through December 12, 2024

1. To be eligible to take the examination for certification as a certified public accountant, an applicant must have been awarded a bachelor's degree by a college or university which is recognized or approved by the Board:

(a) With a major in accounting; or

(b) With a major other than accounting and the successful completion of at least 18 semester hours in courses above the level of introductory courses and which include 6 hours in financial accounting, 3 hours in auditing, 3 hours in federal income tax, 3 hours in business law and 3 hours in cost and managerial accounting. The semester hours required by this paragraph may be satisfied in whole or in part by the equivalent number of quarter hours of college credits from a college or university recognized by the Board.

2. Applications to take the examination for certification as a certified public accountant must be made on a form provided by the Board and filed with the Board.

3. An application is not considered filed until the fee for the examination and all required supporting documents, including official transcripts indicating that the education required by subsection 1 has been completed, have been received by the Board.

4. An applicant who fails to appear for an examination forfeits the fees charged for the examination unless the Board determines, based on information supplied by the applicant, that there existed reasonable cause beyond the applicant's control for the failure to appear.

5. Notice of the acceptance of the application will be provided to each applicant.

Bd. of Accountancy, Art. 2 §§ 1 & 2, eff. 5-13-82-NAC A 2-6-87; 5-18-94; 12-13-96; R169-99, 12-13-99; R075-03, 10-28-2003; R046-13, 12-23-2013; A by R068-17AP, eff. 5/16/2018; A by R008-22A, eff. 9/8/2022; A by R034-23A, eff. 12/15/2023

NRS 628.120, 628.230

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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