Nev. Admin. Code § 720.330

Current through November 8, 2024
Section 720.330 - Compliance audit: Qualifications of auditor

Each audit required pursuant to NAC 720.320 must be performed by a certified public accountant who:

1. Is certified pursuant to chapter 628 of NRS or a similar law of another jurisdiction; and
2. Holds or, for the purpose of the audit, employs, contracts with or associates with a person who holds a current certification as:
(a) A certified information systems auditor issued by the Information Systems Audit and Control Association; or
(b) A certified information systems security professional issued by the International Information Systems Security Certification Consortium.

The audit report or a letter accompanying that report must disclose the name of each person who possesses the certification required pursuant to this section.

Nev. Admin. Code § 720.330

Added to NAC by Sec'y of State by R155-98, eff. 12-2-99

NRS 720.150