Do you want to become a CPA in Nevada? If yes, you must know the state's CPA Exam and license requirements. Let's explore the Nevada CPA requirements through this comprehensive guide and become familiar with the application process.
Understanding Nevada CPA Requirements
Becoming a CPA in Nevada requires candidates to satisfy the education and experience prerequisites provided by the Nevada State Board of Accountancy. In addition to these core prerequisites, applicants must also satisfy requirements related to age, ethics, and examination eligibility. Nevada follows the CPA Exam Evolution model, which allows candidates to choose a discipline pathway as part of the CPA Exam. Below are the key requirements to earn a Nevada CPA license.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours (including a bachelor’s degree) |
| Pass the Exam | Score 75 in each CPA Exam section |
| Work Experience | 1 year (2,000 hours) of full-time experience |
| Ethics Exam Requirements | American Institute of Certified Public Accountants (AICPA®) Ethics Exam |
| International CPA Examination Program | Yes a participant |
Educational Requirements
To take the CPA Exam, candidates must complete a bachelor's degree in accounting. If your degree is not in accounting, you must study the following courses above the introductory level:
- 6 credits in financial accounting (intermediate I, II, III, or advanced)
- 3 credits in cost accounting
- 3 credits in auditing
- 3 credits in federal income tax
- 3 credits in business law
For licensure, candidates must complete a total of 150 credits, which includes these additional courses on top of those required for examination:
- 9 credits in accounting electives
- 24 credits in non-accounting business courses
While Nevada does not require coursework to align with a specific CPA Exam discipline, completing advanced classes related to your chosen discipline can strengthen your readiness for the exam. Under the CPA Exam Evolution model, candidates complete three Core sections and choose one Discipline section in Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning.
Work Experience Requirements
Nevada CPA candidates must obtain at least 2,000 hours of work experience performed over not less than 1 year, completed under the direct supervision of a licensed CPA. The experience must demonstrate increasing complexity and may be performed in industry, public practice, nonprofits, or government. Work experience should involve any professional service or advice using:
- Accounting
- Attestation
- Compilation
- Management advisory services
- Financial advisory services
- Tax consulting
The candidate must submit a verification form to the Board to verify completion. A supervising CPA must sign the form.
Ethical Exam Requirements
To receive your CPA license in Nevada, you must provide the Board with results indicating that you have passed the Rules of Professional Conduct (Ethics) exam within the past 3 years of application. You can take the exam from any provider of continuing education.
Nevada CPA Exam & Licensing: Cost and Fees
The initial application fee for Nevada CPA candidates is $100 (non-refundable), paid to the Nevada State Board of Accountancy. There is a re-exam application fee of $50 (non-refundable). The fee for each exam section is $265.57, paid directly to the National Association of State Boards of Accountancy (NASBA).
| Nevada CPA Exam Fees | |
|---|---|
| Initial Application Fee | $100 |
| Re-Exam Application Fee | $50 |
| Auditing and Attestation (AUD) | $265.57 |
| Financial Accounting and Reporting (FAR) | $265.57 |
| Regulation (REG) | $265.57 |
| BAR, ISC, or TCP | $265.57 |
| Total: | $1,162.28 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
After passing the CPA Exam, gaining work experience, and passing the ethics exam, candidates can apply for an initial license in Nevada. The application packet is available on the state board website, which requires you to send all the documents requested along with an application fee of $240. The state board will verify the application and documents before granting you a CPA license.
If you’ve passed the CPA Exam in another state, you can apply for a license in Nevada by matching the state’s requirements. You can also apply for reciprocity if licensed in another state.
License Renewal Requirements
Nevada CPAs must renew their license annually by Jan. 31 to maintain their ability to practice. Licenses expire every year on Dec. 31. You can submit the renewal application via the state board’s website. The renewal fee is $175, whether you pay by credit card, check, or money order.
Licenses will be renewed every 2 years upon fulfilling the Continuing Professional Education (CPE) requirements. Of the required CPE hours, 4 credits should be in ethics for the rolling period. However, initial licensees are exempt from the CPE requirements for the first renewal.
To encourage compliance with the CPE requirements for license renewal, the state board audits 20% of randomly selected licensees.
Continuing Education Requirements
Licensees must engage in continuing education to ensure best practices and standards are implemented in public accounting. Nevada mandates 80 CPE hours every 2-year rolling period to ensure that CPAs are updated with the latest information. If you fail to meet the CPE requirements in the rolling period, a CPE Administrative Complaint will be issued with extensions and penalties.
| CPE Completion Period | Penalty |
|---|---|
| Jan. 1–31 | $100 |
| Feb. 1–March 31 | $350 |
| April 1–May 31 | $850 |
| June 1–July 31 | $1,600 |
Nevada CPA Exam: Exam Dates, Score Release, and Scheduling
Having fulfilled the Nevada CPA educational requirements, you can proceed towards applying for the CPA Exam. Before applying, you must know the target exam, score release dates, and the application process. Here's a comprehensive rundown of these details.
Exam Dates and Score Release
Nevada CPA candidates can apply for the exam based on their preference. However, you must check the target CPA Exam and score release dates on the AICPA website before scheduling your exam. Please note that the CPA Exam doesn’t follow the continuous testing process to account for standard-setting analyses and activities.
Scheduling the CPA Examination
Each state has a slightly different application process. Here's a quick guide to applying for and scheduling the Nevada CPA Exam.
Nevada CPA candidates can submit their applications via the state board’s website. Enter all required information and ensure that your educational transcripts are sent directly to NASBA from your university. The initial application fee is $100, paid to the Nevada State Board of Accountancy.
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the Nevada CPA Exam.
The state board will determine your CPA Exam eligibility and send an Authorization to Test (ATT) to the National Candidate Database (NCD) at NASBA. Eligible candidates will be billed for the exam section fees, to be paid to NASBA within 6 months after the ATT is sent.
After paying the exam fee to NASBA, a Notice to Schedule (NTS) will be available in your NASBA candidate portal. It’s valid for 6 months and is used to schedule the exam via Prometric. Remember to carry your NTS to the center on the exam date.
Prometric helps candidates schedule their CPA Exam based on their preferred date and location. Currently, Nevada has 2 testing centers (Reno and Las Vegas).
You must score at least 75 in each section to pass the CPA Exam and qualify for licensure. There’s a 30-month rolling window to pass the exam.
Reach your goals with the course that’s raising the bar in CPA Exam preparation.
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