Section 628.060 - Requirements for experience: Function of attesting; evaluation by Board; educational requirements for individual review1. The requirement of experience must be satisfied by an applicant for a certificate of certified public accountant as set forth in this section and subsection 2 of NRS 628.200, as amended by section 2 of Senate Bill No. 437, chapter 61, Statutes of Nevada 2023, at page 298.2. To satisfy the requirement of subsection 2 of NRS 628.200, as amended by section 2 of Senate Bill No. 437, chapter 61, Statutes of Nevada 2023, at page 298, the experience of an applicant must consist of at least 2,000 hours of work with increasing levels of complexity and diversity, performed over a period of not less than 1 year in industry, public practice, government or a nonprofit organization, where the applicant provides any type of professional service or advice using accounting, attestation, compilation, management advisory services, financial advisory services or tax consulting.3. The following tasks must not be considered to satisfy the requirement of experience set forth in subsection 2: (a) Administrative and clerical functions that do not require discretion and judgment;(b) Personnel recruiting;(d) Expert testimony or litigation support;(e) Valuation services, except those valuation services performed in connection with the valuation assertion testing of financial statements, including, without limitation, real estate and personal property appraisals and business valuations;(g) Approving and processing routine accounting transactions, including, without limitation, transactions involving cash receipts and disbursements, the procurement of goods and services, payroll processing and recurring journal entries; or(h) The development, maintenance and monitoring of electronic systems and tools, software and hardware.4. To satisfy the requirements for experience set forth in this section, all work must have been performed under the direct supervision of a person engaged in active practice as a certified public accountant.5. An applicant must complete and submit a form for the verification of experience to the Board as proof of his or her experience. The form must be signed, under penalty of perjury, by one or more certified public accountants who supervised, or have sufficient knowledge of, the applicant's work and can certify the character, extent and nature of that work. Upon request, an applicant must obtain and submit any records and supporting documentation of the experience of the applicant for inspection and review by the Board.6. An applicant who has obtained the experience which the applicant believes may satisfy the requirement described in paragraph (b) of subsection 2 of NRS 628.200 but is unable to provide the verification of experience signed, under penalty of perjury, by one or more certified public accountants who supervised, or have sufficient knowledge of, the applicant's work and can certify the character, extent and nature of that work, as required by subsection 5, may request an individual evaluation by the Board of the character, extent and nature of his or her experience to determine whether the experience satisfies the requirement of paragraph (b) of subsection 2 of NRS 628.200.7. An applicant who has requested an individual evaluation pursuant to subsection 6 must pay an additional fee as provided in paragraph (e) of subsection 3 of NAC 628.016 for the evaluation by the Board of the character, extent and nature of the applicant's experience. The Board may require an applicant to reimburse the Board for reasonable costs of travel actually incurred in evaluating the character of an applicant's experience.8. The applicant shall maintain, for 3 years after obtaining a certificate of certified public accountant, the records and supporting documentation of the applicant's experience for inspection and review by the Board.9. A certified public accountant who signs an applicant's form for the verification of experience pursuant to subsection 5 shall maintain, for 3 years after signing the form, any records and supporting documentation of the experience of the applicant for inspection and review by the Board.10. Each applicant must submit the names of at least three persons who are not related by blood or marriage to the applicant and can vouch for the character of the applicant. A person may not be issued a certificate until the Board is satisfied that the person is of fiscal integrity and without any history of acts involving dishonesty or moral turpitude.Nev. Admin. Code § 628.060
Bd. of Accountancy, Art. 10, eff. 5-13-82-NAC A 2-6-87; 7-6-92; 5-18-94; 12-13-96; R031-13, 10-23-2013; A by R068-17AP, eff. 5/16/2018; A by R008-22A, eff. 1/1/2025; A by R034-23A, eff. 12/15/2023NRS 628.120, 628.200, as amended by section 2 of Senate Bill No. 437, chapter 61, Statutes of Nevada 2023, at page 298