Nevada CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester (225 quarter) hours including
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
  • computers
  • data processing
  • economics
  • ethics in business         
  • management
  • marketing
  • oral communication
  • quantitative applications in business
  • statistics
  • communication
  • legal and social environment

Minimum experience requirement

  • 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.

Ethics exam
Provide results of a rules of professional conduct (ethics) exam taken within the last three years.

Renewals
every two years; January 1 - December 31

CPE
80 CPE hours are required over a rolling two-year period.

At least 4 hours in ethics every 2-year period

Other requirements
Moral character reference forms to be signed by individuals who will verify your fiscal integrity. It should not be signed by a relative of the applicant.

Sources:

CPE, renewals

Experience

Ethics, education, character references

Fees