Minimum Accounting Standards External Auditor Training Released

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.


The auditor training course is located in the Supreme Court of Nevada Distance Education Program (DEP). Access to the training course is password protected. As a result, each user will need to establish an account prior to enrolling in the course. The request for access including each user's full contact information should be provided to auditor@nvcourts.nv.gov or you can call us at (702) 486-9330 or (702) 486-9331. Specific instructions regarding account setup can be found here. Once the request is received, an account will be setup and access will be granted. Each auditor can then obtain access to the training course at the DEP website here. A Certificate of Completion will generate once all course training modules and associated quizzes are completed. 

Courts have been advised to request copies of each auditor(s) Certificate of Completion at the onset of audit fieldwork. Certificates of Completion are not required for audit cost proposals and contracts, but are required before on-site fieldwork begins at a court.

Please contact Staci Anderson, Audit Manager at (702) 486-9330 for additional details and to answer any questions/concerns.