Nevada Administrative Code
Chapter 628 - Accountants
CERTIFICATION
Section 628.055 - Requirements for education

Universal Citation: NV Admin Code 628.055

Current through December 12, 2024

1. The requirement of education for a certificate of certified public accountant set forth in NRS 628.200 requiring at least 150 semester hours from a college or university recognized by the Board 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. The 150 semester hours required for a certificate of certified public accountant pursuant to NRS 628.200 must include at least:

(a) Twenty-four semester hours in courses above the level of introductory courses which include 6 hours in financial accounting, 3 hours in cost and managerial accounting, 3 hours in auditing, 3 hours in federal income tax and 9 hours in electives related to accounting;

(b) Three semester hours in business law; and

(c) Twenty-four semester hours of courses in business, at the undergraduate or graduate level, other than courses in accounting and courses required under paragraphs (a) and (b), in the following subject areas:
(1) Organizational behavior.

(2) Business finance.

(3) Business law.

(4) Data analytics.

(5) Data interrogation techniques.

(6) Digital acumen in accounting.

(7) Economics.

(8) Ethics in business.

(9) Information systems.

(10) Legal and social environment of business.

(11) Management.

(12) Marketing.

(13) Oral communication.

(14) Quantitative applications in business.

(15) Statistics.

(16) Written communication, other than English courses for freshman students, including, but not limited to, business communications, advanced grammar and technical writing.

The semester hours required by this subsection 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.

3. An applicant holding a bachelor's degree and a master's degree in accounting that combined include 150 semester hours of education awarded by an institution which is accredited by an organization approved by the Board on the dates the degrees are awarded shall be deemed to be in compliance with the educational requirements for a certificate of certified public accountant set forth in NRS 628.200 and this section.

4. If a school or institution does not use a system of accounting based upon semester hours, the Board will convert the hours completed in such a school or institution to semester hours based upon a standard system of conversion.

Added to NAC by Bd. of Accountancy, 5-18-94, eff. 1-1-01; A 12-13-96; A by R068-17AP, eff. 5/16/2018; A by R008-22A, eff. 9/8/2022

NRS 628.120 and 628.200

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