Nevada CPA Requirements
Exam and License Requirements to Become a CPA
Nevada CPA Requirements
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. The state board works closely with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) to facilitate the CPA Exam and licensure process. Below are a few mandatory requirements to obtain 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||2-years (4,000 hours) of full-time experience|
|Ethics Exam Requirements||Yes|
|International CPA Examination Program||Yes|
You must have a Social Security number to become a CPA in Nevada as it helps assess your compliance with the tax laws of the land.
- No U.S. citizenship is required to become a CPA in Nevada
- You must be at least 18 years old
- No in-state residency is required for a CPA application
To take the CPA Exam, candidates must complete a bachelor’s degree in accounting. If your degree is not in accounting, the following courses must be completed 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
The CPA Exam has four sections; you must score at least 75 in each section within an 18-month window.
Nevada CPA candidates must obtain at least 4,000 hours of work experience in a period of not less than two years, completed under the direct supervision of a licensed CPA. The experience must demonstrate an increasing level of complexity and diversity, and may be performed in industry, public practice, nonprofits, or government. Work experience should involve any type of professional service or advice using:
- Management advisory services
- Financial advisory services
- Tax consulting
To verify completion, the candidate must submit a verification form to the Board. The form must be signed by a supervising CPA.
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 three years of application. You can take the exam from any provider of continuing education.
Nevada participates in the International CPA Examination Program, facilitating international CPA candidates to appear for the CPA Exam and obtain licensure upon satisfying the state's requirements. NASBA International Evaluation Services (NIES) must evaluate your educational credentials, which gives a detailed listing of each course indicating the U.S. equivalency of the credit hours obtained. If your credentials match the state's requirements, you can proceed to take the Uniform CPA Exam and work toward licensure.
Nevada CPA Exam & Licensing - Cost and Fees
The initial application fee for Nevada CPA candidates is $100 (non-refundable), which is 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 $238.15, paid directly to NASBA.
|Nevada CPA Exam Fees|
|Initial Application Fee||$100.00|
|Auditing and Attestation (AUD)||$238.15|
|Business Environment and Concepts (BEC)||$238.15|
|Financial Accounting and Reporting (FAR)||$238.15|
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 CPA license in Nevada by matching the state's requirements. You can also apply for reciprocity if licensed in another state.
Nevada CPA License Renewal Requirements
Nevada CPAs must renew their license annually by January 31 to maintain their ability to practice. Licenses expire every year on December 31. You can submit the renewal application via the state board's website with a fee of $120, or by mail with a fee of $140.
Licenses will be renewed upon fulfilling the Continuing Professional Education (CPE) requirements over a rolling two-year period. Out of the required CPE hours, at least four 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 licensees, who are randomly selected.
Nevada CPA 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 two-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|
|January 1 - January 31||$100|
|February 1 - March 31||$350|
|April 1 - May 31||$850|
|June 1 - July 31||$1,600|
Nevada CPA Exam: Dates, Score Release, and Scheduling
Having fulfilled the Nevada CPA educational requirements, you can proceed towards applying for the CPA Exam. The Uniform CPA Exam is administered by CPA Examination Services (CPAES), a NASBA subdivision. Before applying, you must know the target exam and score release dates. The AICPA biennially announces the CPA Exam score release dates, with scores accessible within 48 hours of the target release date.
Below is a step-by-step guide to applying for and scheduling the CPA Exam.
Submit the CPA Exam Application
Nevada CPA candidates can submit their applications via the state board's website. Enter all the 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.
Obtain Authorization to Test (ATT)
The state board determines your CPA Exam eligibility and will 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 six months after the ATT is sent.
Receive Your Notice to Schedule (NTS)
After paying the examination fee to NASBA, a Notice to Schedule will be available in your NASBA candidate portal. It is valid for six months and is used to schedule the examination via Prometric. Remember to carry your NTS to the center on exam date.
Schedule Your Exam With Prometric
Prometric helps candidates schedule their CPA Exam based on their preferred date and location. Currently, Nevada has two testing centers - Reno and Las Vegas.
Pass the CPA Exam
You must score at least 75 in each section within an 18-month window to pass the CPA Exam and qualify for licensure.