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Audit News

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  • September 2019 MASEA FAQs
    9/9/2019 5:45:00 PM


    The Administrative Office of the Courts Audit Unit recently updated the frequently asked questions regarding the Minimum Accounting Standards Guide for External Audits to assist both courts and external auditors with the completion of their required four-year independent audits. This guide should be referenced during the current four-year independent audits. A copy of the updated FAQs can be found here. Any questions that arise which are not currently address in this version of the frequently asked questions can be sent to the Audit Unit at auditor@nvcourts.nv.gov for review and response.

  • RFQ 2018-01 Judicial Branch Statewide MAS Audits - Qualifying Firms
    6/14/2018 8:00:00 AM

    We are pleased to announce the qualifying certified public accounting (CPA) firms who remitted proposals under the 2018-01 RFQ for Judicial Branch Statewide MAS Audits. The list of firms can be found here. Proposals were evaluated for the required submission attributes. The firms listed scored 85% or greater for compliance with the attributes in the RFQ. Proposal cost comparisons in addition to full copies of each firm's proposal are available for review upon request. An Application for Access to Administrative Records must be completed to request copies of this information. The Policy on Public Access to Administrative Records and associated copy fees schedule will apply. The application, policy, and fee schedule can be found here.

  • Minimum Accounting Standards External Auditor Training Course
    5/8/2018 11:49:31 AM

    We are pleased to announce the Minimum Accounting Standards External Auditor Training is available for completion. In January 2018, the Nevada Supreme Court ordered the revised Minimum Accounting Standards (MAS) V3.1 and Minimum Accounting Standards Guide for External Audits V1.1. These revisions contain a requirement that all independent auditors performing courts 4-year MAS audits must complete training developed by the Nevada Supreme Court, Administrative Office of the Courts before completing any MAS audits. This training must be completed by both Certified Public Accountants and Certified Internal Auditors working on the 4-year audits.

  • Updated Minimum Accounting Standards and Guide for External Audits Released
    2/6/2018 4:44:55 PM

    The Nevada Supreme Court recently approved and ordered the Minimum Accounting Standards, Version 3.1 and the Minimum Accounting Standards Guide for External Audits, Version 1.1 on January 19, 2018.

  • 2014 Minimum Accounting Standards Four-Year Independent Audits
    5/6/2014 2:15:00 PM

    The AOC Audit Unit would like to remind all courts assigned to Minimum Accounting Standards "Group 1" that a four-year independent audit is required to be completed and remitted during calendar year 2014. All courts (district, justice, and municipal) in Carson, Storey, Washoe, Lyon, Churchill, Elko, Lander, Pershing, Humboldt, and Douglas counties are classified as Group 1 courts. All other courts are assigned to Minimum Accounting Standards "Group 2". Group 2 courts required external audits are due in calendar year 2015.

  • Minimum Accounting Standards, Version 3.0 Release
    1/24/2012 3:05:00 PM

    The Supreme Court recently approved and ordered Minimum Accounting Standards, Version 3.0, on January 13, 2012. We encourage you to review the new standards to ensure your court’s compliance.