Nevada CPA CPE, license renewal and exam requirements

Requirements as stated by the Nevada State Board of Accountancy, with a source link beside each section.

Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.

Board of accountancy

Nevada State Board of Accountancy licenses CPAs in Nevada. Its rules and forms are the authority for everything on this page.

CPE requirements

Nevada CPAs complete 40 hours of CPE every calendar year, with 2 hours of professional ethics each year.

Hours required
40 hours per year
Ethics hours
2 hours
Ethics detail
Two hours of professional ethics are due every year. The Board does not name a required course, and live or self-study formats are accepted. Anyone who took part in an audit, review, full-disclosure compilation or attestation engagement in the past 12 months also needs 8 hours of accounting and auditing CPE.
Carryover
No carryover. Extra hours in one year do not reduce the next year's 40-hour requirement.
Reporting
The compliance period is January 1 to December 31. The renewal form asks whether the licensee did attest-type work and met the 8-hour accounting and auditing requirement. Credit-bearing courses count 15 hours per semester credit and 10 per quarter credit; non-credit courses count one hour per classroom hour.
Exemptions
A CPA who lives and is licensed in another state meets Nevada's CPE requirement by complying with that state's CPE rules and showing that compliance on the renewal. If the home state has no CPE requirement, Nevada's requirement applies (NASBA CPE requirements page for Nevada; NAC 628.210).

Sources: nvaccountancy.com/education, nvaccountancy.com/renewal, nasbaregistry.org/cpe-requirements/nevada

License renewal

Nevada permits to practice expire each December 31, and renewals are due by January 31.

Renewal cycle
Annual; permits expire December 31.
Renewal deadline
January 31
Reciprocity
The Board offers a reciprocity application for CPAs already licensed in another state. Applicants who passed the exam elsewhere need their exam grades and licensure verified by the original state board. Assembly Bill 510 (2025, Statutes of Nevada chapter 29) lets the Board waive Nevada's exam, education or experience requirements for holders of a current CPA certificate from another state, effective January 1, 2026.
Fees
The renewal fee is $175. Renewals after January 31 carry a $150 late fee, and CPE completed late adds $100 (January) or $350 (February through March). Inactive status needs Board approval and a request by January 31.

Sources: nvaccountancy.com/renewal, nvaccountancy.com/requirements, policyrisk.com/state-bill/NV-AB510-83rd2025

Exam and licensure

Since February 27, 2026, Nevada licensure has three routes set by Board regulation: a master's degree plus one year of experience, a bachelor's degree plus 30 more credit hours and one year, or a bachelor's degree plus two years of experience. Assembly Bill 510 (2025) moved education and experience requirements from NRS 628 into Board regulation.

Education
To sit for the exam, a candidate needs a bachelor's degree with an accounting major, or without one, at least 18 upper-level accounting semester credits (financial accounting 6, cost 3, auditing 3, federal income tax 3, business law 3).
150 hours
Nevada licensure no longer requires 150 semester hours on every route. The Board's pathways are a master's degree plus 1 year (2,000 hours) of experience, a bachelor's degree plus 30 additional credits plus 1 year (2,000 hours), or a bachelor's degree alone plus 2 years (4,000 hours). The bachelor's-plus-two-years route took effect February 27, 2026.
Experience
Experience must be supervised by a licensed CPA and verified on a form signed under penalty of perjury. Qualifying work includes attestation, compilation, tax, advisory, internal audit and fraud examination; bookkeeping, routine transaction processing and clerical work do not count. Applicants keep records for three years after certification.
Ethics exam
License applicants must pass a Rules of Professional Conduct exam taken within the last three years.

Sources: nvaccountancy.com/experience, nvaccountancy.com/exam_education, nvaccountancy.com/requirements, accountingtoday.com/news/nevada-implements-cpa-licensure-changes, policyrisk.com/state-bill/NV-AB510-83rd2025

Other facts

  • The Nevada application fee for licensure is $240 (Nevada State Board of Accountancy requirements page).
  • Assembly Bill 510 of the 2025 session passed 42-0 and 20-0, was approved on May 26, 2025 as Statutes of Nevada chapter 29, and requires the Board to set certificate requirements by regulation from January 1, 2026 (PolicyRisk bill summary).
  • The Board's regulation adding the bachelor's-plus-two-years pathway took effect February 27, 2026, with support from the Nevada Society of CPAs (Accounting Today).

Nevada CPA questions

How many CPE hours does a Nevada CPA need?

Nevada CPAs complete 40 hours of CPE every calendar year, with 2 hours of professional ethics each year. Two hours of professional ethics are due every year. The Board does not name a required course, and live or self-study formats are accepted. Anyone who took part in an audit, review, full-disclosure compilation or attestation engagement in the past 12 months also needs 8 hours of accounting and auditing CPE. No carryover. Extra hours in one year do not reduce the next year's 40-hour requirement. A CPA who lives and is licensed in another state meets Nevada's CPE requirement by complying with that state's CPE rules and showing that compliance on the renewal. If the home state has no CPE requirement, Nevada's requirement applies (NASBA CPE requirements page for Nevada; NAC 628.210).

How does a Nevada CPA report CPE?

The compliance period is January 1 to December 31. The renewal form asks whether the licensee did attest-type work and met the 8-hour accounting and auditing requirement. Credit-bearing courses count 15 hours per semester credit and 10 per quarter credit; non-credit courses count one hour per classroom hour.

How often does a Nevada CPA license renew?

Nevada permits to practice expire each December 31, and renewals are due by January 31. Annual; permits expire December 31. January 31. The renewal fee is $175. Renewals after January 31 carry a $150 late fee, and CPE completed late adds $100 (January) or $350 (February through March). Inactive status needs Board approval and a request by January 31.

Can a CPA licensed elsewhere practice in Nevada?

The Board offers a reciprocity application for CPAs already licensed in another state. Applicants who passed the exam elsewhere need their exam grades and licensure verified by the original state board. Assembly Bill 510 (2025, Statutes of Nevada chapter 29) lets the Board waive Nevada's exam, education or experience requirements for holders of a current CPA certificate from another state, effective January 1, 2026.

What education does Nevada require to sit for the CPA exam and be licensed?

To sit for the exam, a candidate needs a bachelor's degree with an accounting major, or without one, at least 18 upper-level accounting semester credits (financial accounting 6, cost 3, auditing 3, federal income tax 3, business law 3). Nevada licensure no longer requires 150 semester hours on every route. The Board's pathways are a master's degree plus 1 year (2,000 hours) of experience, a bachelor's degree plus 30 additional credits plus 1 year (2,000 hours), or a bachelor's degree alone plus 2 years (4,000 hours). The bachelor's-plus-two-years route took effect February 27, 2026.

What experience does Nevada require for a CPA license?

Experience must be supervised by a licensed CPA and verified on a form signed under penalty of perjury. Qualifying work includes attestation, compilation, tax, advisory, internal audit and fraud examination; bookkeeping, routine transaction processing and clerical work do not count. Applicants keep records for three years after certification.

Does Nevada require an ethics exam?

License applicants must pass a Rules of Professional Conduct exam taken within the last three years.

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