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.

For detailed instructions on how to complete and remit these required audits, please click here to obtain a copy of the Minimum Accounting Standards Version 3.0 and the Minimum Accounting Standards Guide for External Audits.

Any questions or concerns regarding your four-year independent audit should be directed to either Staci Anderson at (702) 486-9330 or James Burnett at (702) 486-9331. Questions or concerns may also be emailed to