1. 1. The Board shall prescribe by regulation the requirements and standards for education and work experience which the Board deems appropriate for the issuance of a certificate of certified public accountant pursuant to NRS 628.190.

2. 2. The requirements for work experience established by the regulations adopted by the Board pursuant to subsection 1 must:

   1. (a) Require work experience that is gained while employed in a position relating to the practice of public accounting or in another position in private industry or the federal, state or local government that the Board determines to be appropriate; and
   2. (b) Establish standards of competency and require an applicant for a certificate of certified public accountant to satisfy those standards through the work experience gained pursuant to paragraph (a).

(Added to NRS by 1960, 164; A 1971, 738; 1981, 1383; 1991, 2151; 1993, 507; 1995, 447; 1999, 1696; 2005, 252; 2009, 313; 2017, 3463; 2023, 298; 2025, 148)