Nevada CPA Exam and License Requirements
Last Updated :
21 Aug, 2024
Blog Author :
Edited by :
Savitha Mukundan
Reviewed by :
Dheeraj Vaidya, CFA, FRM
Table Of Contents
Nevada CPA Exam
Nevada CPA (Certified Public Accountant) License is the highest accounting credential awarded to professionals by the Nevada State Board of Accountancy. It enables them to practice the profession in the Silver State. However, Nevada applicants must satisfy the education, exam, experience, and other requirements to qualify for the CPA license.
Nevada observes the tier one licensing system. Under this arrangement, candidates need not apply for a CPA Certificate. Instead, they may directly obtain the license after fulfilling the necessary stipulations. Note that the Silver State also takes part in the International Examination Program.
Now, let’s navigate through the Nevada CPA exam and license requirements step-by-step.
Contents
Nevada CPA License Requirements
- Education Requirements
- Exam Requirements
- Experience Requirements
- Moral Character References
- Background Investigation
- Ethics Requirements
Continuing Professional Education (CPE)
Nevada Exam Information & Resources
Nevada CPA Exam Requirements
Nevada exam applicants must pass the four-part computer-aided test with a minimum of 75 points in each. The exam undertakes to evaluate your potential and readiness to practice public accounting.
The American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA), and Prometric are involved in the exam administration.
Ensure to complete the test within the rolling 18-month period, beginning from the date you pass the first section.
- Business Environment & Concepts (BEC Exam)
- Regulation (REG Exam)
- Auditing & Attestation (AUD Exam)
- Financial Accounting & Reporting (FAR Exam)
All CPA exam sections are four-hour-long with five testlets. Further, AUD, FAR, and REG feature multiple-choice questions (MCQs) and task-based simulations (TBSs). While BEC also includes written communication tasks (WCTs).
Eligibility Requirements
You must fulfill the below-mentioned eligibility requirements:
| Particulars | Applicants with an accounting major | Applicants with a non-accounting major |
| Educational Requirement | Bachelor’s degree from an authorized institution | Bachelor’s degree from an approved institution |
| Total Semester Hours | 120 semester hours | 120 semester hours, including, |
| 21 hours in accounting courses (above the introductory level) in the following subjects: | ||
| Financial Accounting (Intermediate I, II, III, or above) | 9 credits | |
| Cost Accounting | 3 credits | |
| Auditing | 3 credits | |
| Federal Income Tax | 3 credits | |
| Business Law | 3 credits |
Apply for the CPA exam through the state board with the required documents and application fees. Kindly visit the official portal for the complete procedure.
Fees
Candidates will receive a NASBA payment coupon once the state board accepts and forwards the application to NASBA. So, they must use it to submit the examination fees.
| Particulars | Examination Fees (non-refundable) | First-time Applicant Fees | Re-examination Candidate Fees |
| Application Fee (non-refundable) | - | $100 | - |
| Registration Fee (non-refundable) | - | - | $50 |
| Exam sections | - | - | - |
| AUD | $238.15 | - | |
| BEC | $238.15 | - | |
| FAR | $238.15 | - | |
| REG | $238.15 | $952.6 | $952.6 |
| Total Fees | $952.6 | $1,052.6 | $1,002.6 |
Please note that you can’t withdraw from the licensure test. Hence, ensure to take up the applied exam section(s) within six months of the Notice-to-Schedule (NTS) receipt date.
Required Documents
Submit the following documents to the Nevada State Board of Accountancy:
| Documents | Submission |
| Official transcript(s) | College/University |
| Foreign Credential Evaluation Report (if applicable) | NASBA International Evaluation Services (NIES) |
| Testing Accommodations Request Form (if applicable) | You |
Nevada CPA License Requirements
Here is the checklist for Nevada CPA License:
- Education – Bachelor’s degree with 150 semester hours
- Examination – Score a minimum of 75 points in all four sections
- Experience – 2 years in public accounting or 4 years in government/other industry (full-time)
- Ethics – Pass the Rules of Professional Conduct (Ethics) Exam
- Background investigation – Complete two fingerprint cards to ensure no criminal history
- Moral character references – Submit the verified Moral Character Reference form.
- Personal identity – Obtain a valid Social Security Number (SSN)
There is no minimum age, citizenship, or residency requirement to be met. After passing the CPA exam and meeting all Nevada requirements, submit the license application, fees, a recent original 2x2 photo, and documents to the state board. Please note that photocopies of photographs are unacceptable.
| Particulars | Fees |
| Initial License | $240 |
| Work Experience Evaluation Service | $1000 |
Education Requirements
Nevada CPA licensure applicants must hold a bachelor’s degree with 150 semester hours. These 150 hours include:
- 30 semester (45 quarter) hours of non-introductory accounting courses in the following subjects:
- Financial Accounting – 9 credits
- Cost Accounting – 3 credits
- Auditing – 3 credits
- Federal Income Tax – 3 credits
- Accounting Electives – 12 credits
- 3 semester (4.5 quarter) hours in Business Law,
- 24 semester (36 quarter) hours of undergraduate or graduate-level business courses (except accounting courses) in the following subjects:
- Behavior of Organizations
- Legal & Social Environment
- Business Finance
- Communication
- Business Law
- Statistics
- Computers
- Quantitative Applications in Business
- Data Processing
- Oral Communication
- Economics
- Ethics in Business
- Marketing Management
Moreover, foreign degree holders must submit a course-by-course listing to the Nevada State Board.
Exam Requirements
You must complete the Uniform CPA Exam within the rolling 18-month period. It comprises four sections with a passing score of 75 points in each on a scale of 0-99. For more details, refer to the Nevada Exam Requirements section.
Experience Requirements
Fulfill one of the following pre-requisites:
- 2 years of full-time public accounting experience in a corporation, partnership, sole proprietorship, or LLC
- 4 years of full-time experience in a governmental or other industry position equivalent to public accounting
OR - A combination of public accounting or industry/governmental accounting experience
Ensure to compose, perform, manage, and review complex projects that demand fair judgment and intelligence. Check the Nevada State Board for the complete list of approved and unapproved tasks. Furthermore, the experience period in industry/government is calculated as twice the time of public experience.
Candidates must gain the required experience under the direct supervision of an active CPA. In addition, they are required to complete and submit the duly signed experience verification form to the state board.
Applicants with non-CPA supervised work experience may also request an individual evaluation service by the board.
Moral Character References
Nevada CPA aspirants must submit a moral character reference form to three individuals (not a relative) familiar with the aspirant’s moral attributes. The licensure applicants or individuals signing the form can send the form directly to the board.
Background Investigation
Nevada Board of Accountancy is authorized to investigate all licensure applicants for criminal history. Thus, you must:
- Complete two fingerprint cards (printed or typed in black ink only)
- Include personal details like sex, height, weight, SSN, etc.
- Return both cards with your licensure application to the Nevada State Board
Candidates may submit electronic fingerprints through approved private fingerprint websites.
Ethics Requirements
Lastly, ensure to pass the board-approved Rules of Professional Conduct (Ethics) exam within the past three years. You may also take the AICPA Professional Ethics for CPAs or PES Ethics & Professional Conduct exam.
Continuing Professional Education (CPE)
Nevada CPA titleholders must earn 80 CPE hours annually. The board accepts programs offered by NASBA National Registry Sponsors to obtain the required CPE hours.
| Particulars | Requirements | |
| License Renewal Date | December 31 (Annually) | |
| CPE Reporting Period | January 1-December 31 (over a rolling 2-year period) | |
| General CPE Requirement | 80 hours (minimum 20 hours per year) | |
| Ethics Requirement | 4 hours | |
| Other Subject Area Requirements | 8 hours in accounting and auditing per year | |
| Credit Limitations | Technical Reviewer (time spent reviewing CPE program materials) | |
| Other State Policies | Applicant must demonstrate compliance with the resident state’s CPE Requirements or Nevada CPE Requirements (in case the resident state does not have CPE Requirements) | |
| Credit Calculation | Instruction | Credit = Presentation + Preparation (maximum twice of presentation) |
| Partial Credit | Increments of less than 1 credit (for continuing education) | |
| University/College | Credit Courses | 1 semester hour = 15 CPE hours |
| 1 quarter hour = 10 CPE hours | ||
| Non-credit Courses | 1 classroom hour = 1 qualifying hour |
With all information on the requirements, you can set aside your inhibitions, prepare for the exam, and get the Nevada CPA license. With the license, you may kick-start your entrepreneurial journey or join any of the “Big 4” accounting firms in the Sagebrush State.
Moreover, accounting aspirants may choose to specialize in their preferred domain. Famous for its extensive gaming industry, Nevada is also a resourceful U.S. province for CPAs. So, be ready to pursue the CPA profession in a fun-filled state! Please refer to this article to learn more - CPEs for CPA
Nevada Exam Information & Resources
- Nevada State Board of Accountancy (https://www.nvaccountancy.com/)
1325 Airmotive Way
Suite #220
Reno, NV 89502
Office: (775) 786-0231
Fax: (775) 786-0234
Email: cpa@nvaccountancy.com
2. Nevada Society of CPAs (https://www.nevadacpa.org/)
5422 Longley Lane, Suite A
Reno, NV 89511
Phone: 775-826-6800
Fax: 775-826-7942
Email: nvcpa@nevadacpa.org
3. Nevada Secretary of State (https://www.nvsos.gov/sos)
101 N Carson Street Suite 3 Carson City, NV 89701
Phone: (775) 684-5708
4. NASBA (https://nasba.org/)
150 Fourth Ave. North
Suite 700
Nashville, TN 37219-2417
Tel: 615-880-4200
Fax: 615-880-4290
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