Nevada § 628.200 - General requirements concerning education and work experience; regulations

§ 628.200. General requirements concerning education and work experience; regulations

1. Except as otherwise provided in subsection 4, the requirements of education for

a certificate of certified public accountant are: (a) At least 150 semester hours or an equivalent number of quarter hours; and (b) A baccalaureate degree or an equivalent degree from a college or university recognized

by the Board: (1) With a major in accounting, or what the Board determines to be substantially the

equivalent of a major in accounting; or (2) 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 work experience for a certificate of certified public accountant

is: (a) Not less than 2,000 hours accumulated over a period of not less than 1 year of

public accounting experience in a partnership, corporation, limited-liability company

or sole proprietorship engaged in the practice of public accounting under the direct

supervision of a person who is a certified public accountant; or (b) Other work experience under the direct supervision of a person engaged in active

practice as a certified public accountant, 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 shall adopt regulations concerning: (a) 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. (b) The public accounting experience or other work experience required by an applicant

to satisfy the requirements of subsection 2. 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 a section of the examination required for a certificate, and who applies

that credit to subsequent passage of the examination, is subject to the educational

requirements to receive a certificate that were in effect on the date on which the

applicant passed all sections of the examination.