General requirements concerning education and experience.
1. Except as otherwise provided in subsection 4, the requirement of education for a certificate of certified public accountant is at least 150 semester hours or an equivalent number of quarter hours and includes a baccalaureate degree or an equivalent degree from a college or university recognized by the Board:
(a) With a major in accounting, or what the Board determines to be substantially the equivalent of a major in accounting; or
(b) With a major other than accounting supplemented by what the Board determines to be substantially the equivalent of an accounting major, including related courses in other areas of business administration.
2. The requirement for experience for a certificate of certified public accountant is:
(a) Two years of public accounting experience; or
(b) Experience in internal auditing work or governmental accounting and auditing work of a character and for a length of time sufficient in the opinion of the Board to be substantially equivalent to the requirements of paragraph (a).
3. The Board:
(a) Shall adopt regulations concerning:
(1) The number of semester hours or an equivalent number of quarter hours in accounting and other courses required by an applicant to satisfy the requirements of subsection 1.
(2) The public accounting experience, internal auditing work, and governmental accounting and auditing work required by an applicant to satisfy the requirements of subsection 2.
(b) May provide by regulation for the substitution of qualified programs of continuing education to satisfy partially the requirement of experience described in paragraph (b) of subsection 2 or may add any program to the requirement of experience.
4. Notwithstanding any provision of this section to the contrary, an applicant for a certificate of certified public accountant who has received conditional credit pursuant to NRS 628.260 for passing sections of the examination required for a certificate, and who applies that credit to his subsequent passage of the examination, is subject to the educational requirements to receive a certificate that were in effect on the date on which he first received the conditional credit.
Last modified: February 27, 2006