Nevada CPA requirements
Wondering how to become a CPA in Nevada? The first thing you’ll want to do on the road to becoming a CPA is to check the Nevada CPA requirements, because the Nevada Board of Accountancy will ultimately license you. This page serves as a resource for Nevada CPA requirements and is current as of July 2021. Always consult with Nevada’s Board of Accountancy for the most current information.
Nevada CPA Exam requirements
Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain Nevada CPA Exam requirements, including:
- All Nevada CPAs must submit moral character reference forms that are signed by individuals who will verify fiscal integrity. They should not be signed by a relative of the applicant.
- Minimum education requirements, as detailed below.
Minimum education requirements
Before taking the CPA Exam in Nevada, you must meet a set of education requirements. First, you need a bachelor’s degree or higher from a regionally accredited college or university. You must also have 120 semester hours in certain courses. These credits hours must include:
- 30 semester (45 quarter) hours in upper-level accounting courses covering:
- 9 hours in financial accounting
- 3 hours in cost accounting
- 3 hours in auditing
- 3 hours in federal income tax
- 12 hours in accounting electives
- 3 semester (4.5 quarter) hours in business law
- 24 semester (36 quarter) hours in business courses covering:
- Behavior of organizations
- Business finance
- Business law
- Data processing
- Ethics in business
- Oral communication
- Quantitative applications in business
- Legal and social environment
CPA license requirements in Nevada
In order to earn a certified public accountant license in Nevada, applicants must meet 150 credit hours, as well as the following requirements:
- Must complete an ethics exam within the last three years before licensure.
- Minimum experience requirements, as detailed below.
Minimum experience requirements
- Two years of full-time employment performing any combination of the approved tasks in a partnership, corporation, LLC or sole proprietorship engaged in the practice of public accounting; OR
- Four years of full-time employment performing any combination of the approved tasks in a governmental or other industry position that is substantially equivalent to a position in the practice of public accounting; OR
- Any combination of public accounting or governmental/industry.
All work must have been performed under the direct supervision of a person engaged in active practice as a certified public accountant, who has knowledge about and a higher level of responsibility of the subject tasks and in accordance with all applicable professional standards.
Nevada CPA license renewals
Nevada CPAs must renew their license every two years. The cycle occurs January 1 to December 31 biennially.
Nevada CPA CPE requirements
Continuing professional education (CPE) hours must be cmopleted in the two calendar years prior to the year during which a license is to be renewed. All licensed CPAs in Nevada must complete 80 hours of CPE credits over a rolling two-year period. At least four of these hours must be in ethics every two-year period.