To become a CPA in Nevada, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with accounting coursework to sit for the exam; Nevada introduced three licensure pathways effective 27 February 2026 under Senate Bill 437, with options at 120, 150, and graduate-level education
- Exam: Pass all four sections of the Uniform CPA Exam applied for directly through the Nevada State Board of Accountancy, within a 30-month rolling credit window
- Experience: 1 year and 2,000 hours (Pathways 1 and 2) or 2 years and 4,000 hours (Pathway 3 – bachelor’s only), under direct supervision of an active CPA; Nevada allows experience to be gained before passing the exam
- Ethics: Pass a professional ethics exam from any Board-acceptable provider within 3 years of your certification application
- International candidates: No residency, no SSN, no minimum age – Nevada is one of the most accessible US jurisdictions for international candidates
- Licensure and CPE: Apply to the Nevada State Board of Accountancy once all requirements are met; renew annually by 31 January with 40 CPE hours per calendar year
Nevada introduced a third CPA licensure pathway effective 27 February 2026.
Senate Bill 437 passed unanimously during the 2025 legislative session and moved licensing requirements from statute to regulation – meaning the Nevada Board of Accountancy could implement the change immediately, without waiting for the governor’s signature.
The new pathway allows candidates with a bachelor’s degree (120 semester hours) and the required accounting coursework to qualify for a CPA licence with two years of experience rather than 150 credit hours. The existing 150-hour pathway and master’s degree pathway continue unchanged alongside it.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Nevada CPA requirements: quick summary
| CPA requirement | Nevada |
|---|---|
| Education to sit | Bachelor’s degree with accounting major or 18 upper-level accounting hours |
| Education to license | Pathway 1: 150 hours; Pathway 2: bachelor’s + master’s; Pathway 3: bachelor’s (120 hours) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year / 2,000 hours (Pathways 1 and 2) or 2 years / 4,000 hours (Pathway 3) |
| Ethics requirement | Professional ethics exam, any Board-acceptable provider, within 3 years of application |
| Credit window | 30 months, rolling from first passing score |
| CPE | 40 hours per calendar year, 2 hours ethics |
| Tier system | One-tier (certificate and permit issued together) |
| Minimum age | None |
| Residency/SSN | Not required |
Nevada’s credit window was updated to 30 months. NAC 628.040, last amended by regulation R034-23 effective December 2023, explicitly sets the conditional credit window at 30 months from the date an applicant passes a section. A number of third-party guides still cite 18 months – that figure reflects an older version of the regulation and is no longer correct.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Nevada?
Nevada uses a different education threshold for sitting the exam and for obtaining a CPA licence, with the specific coursework requirements varying by the licensure pathway chosen.
Requirements to sit for the exam
To be eligible to apply for the CPA Exam as a Nevada candidate, you must hold a bachelor’s degree from a college or university recognised by the Board, with either:
- A major in accounting, or
- A major other than accounting, plus at least 18 semester hours in courses above the introductory level covering: 6 hours in financial accounting, 3 hours in auditing, 3 hours in federal income tax, 3 hours in business law, and 3 hours in cost and managerial accounting
These 18 hours can be satisfied in whole or in part by equivalent quarter-hour credits from a Board-recognised institution.
Three licensure pathways
| Nevada licensure | Pathway 1 (traditional) | Pathway 2 (master’s) | Pathway 3 (new, from 27 Feb 2026) |
|---|---|---|---|
| Education | Bachelor’s degree plus 30 additional semester hours (150 total) with required accounting coursework | Bachelor’s degree plus master’s degree in accounting, combined total 150 hours | Bachelor’s degree (120 semester hours) with required accounting concentration |
| Experience | 1 year (2,000 hours) | 1 year (2,000 hours) | 2 years (4,000 hours) |
| Available from | Existing | Existing | 27 February 2026 |
Required accounting and business coursework for Pathways 1 and 2 (150-hour routes):
The 150 hours must include:
- 24 semester hours in accounting courses above the introductory level, covering: 6 hours financial accounting, 3 hours cost and managerial accounting, 3 hours auditing, 3 hours federal income tax, and 9 hours in accounting electives
- 3 semester hours in business law
- 24 semester hours in business courses at the undergraduate or graduate level (other than accounting and business law already counted above), in any of the following subjects: organisational behaviour, business finance, business law, data analytics, data interrogation techniques, digital acumen in accounting, economics, ethics in business, information systems, legal and social environment of business, management, marketing, oral communication, quantitative applications in business, statistics, or written communication
The master’s pathway (Pathway 2) is met by holding a bachelor’s degree and a master’s degree in accounting that combined include 150 semester hours from an accredited institution.
Pathway 3 (bachelor’s, 120 hours): The SB 437 regulation creating the new pathway was implemented immediately on 27 February 2026. Candidates pursuing this route should contact the Nevada State Board of Accountancy directly to confirm the specific coursework requirements, as the published regulation text for this pathway continues to be incorporated into Nevada’s administrative code.
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Nevada?
Nevada processes all exam applications directly through the Nevada State Board of Accountancy. Candidates do not apply through the NASBA CPAES portal – all eligibility determinations are made by the Nevada Board, which then issues an Authorization to Test (ATT) to the NASBA National Candidate Database. NASBA sends a Payment Coupon for section sitting fees once the ATT is issued.
| Detail | Nevada |
|---|---|
| Initial examination application fee (one-time, to Nevada Board) | $100.00 |
| NASBA section sitting fee via Payment Coupon | $268.59 per section |
| Total exam fees, 4 sections, new candidate | $1,174.36 ($100 + $268.59 × 4) |
| Re-examination fee (per section, to Nevada Board) | $50.00 |
| NTS validity | 6 months |
| NTS issued | Within 4 business days of paying section fees |
| Credit window | 30 months, rolling from first passing score |
| Residency required | No |
| SSN required | No |
| Minimum age | None |
The initial $100 application fee is paid to the Nevada Board and covers the full examination application regardless of how many sections are included. Re-examination candidates pay a separate $50 per-section fee to the Board for each additional attempt, in addition to the NASBA Payment Coupon sitting fee.
Official transcripts must be sent to the Nevada Board directly from each institution. Foreign transcripts must include a detailed course-by-course listing with US credit hour equivalencies – see the international candidates section for evaluation service requirements.
Military members, veterans, and their spouses: the initial examination application fee and the re-examination fee are waived by the Nevada Board under NAC 628.016.
Nevada Prometric test centres are located in Las Vegas and Reno. Candidates may also sit at any approved Prometric centre outside Nevada.
For a full breakdown of total CPA exam costs by state, see our CPA exam cost guide.
What are the CPA experience requirements in Nevada?
| Detail | Pathways 1 and 2 (150 hours / master’s) | Pathway 3 (bachelor’s, 120 hours) |
|---|---|---|
| Duration | Not less than 1 year | Not less than 2 years |
| Hours | 2,000 hours minimum | 4,000 hours minimum |
| Complexity | Increasing levels of complexity and diversity | Increasing levels of complexity and diversity |
| Settings | Industry, public practice, government, or nonprofit | Industry, public practice, government, or nonprofit |
| Supervision | Direct supervision of an active CPA | Direct supervision of an active CPA |
| Timing | Can be gained before OR after passing the CPA exam | Can be gained before OR after passing the CPA exam |
Experience must involve the use of accounting, attestation, compilation, management advisory, financial advisory, or tax consulting skills. The following tasks do not count toward the experience requirement: bookkeeping; administrative and clerical functions that do not require discretion and judgment; personnel recruiting; actuarial services; expert testimony or litigation support; most valuation services; approving or processing routine accounting transactions; and development or maintenance of electronic systems and tools.
All experience must be performed under the direct supervision of a person engaged in active practice as a certified public accountant. The supervising CPA must have sufficient knowledge of the applicant’s work to certify its character, extent, and nature under penalty of perjury. Both the applicant and the supervising CPA must retain records and supporting documentation for 3 years after the certificate is issued.
Nevada allows experience to be gained before passing the CPA Exam – candidates who begin working in qualifying accounting roles immediately after completing their degree can accumulate experience hours while studying, potentially shortening the overall path to licensure.
Licence and certification fees
| Fee | Amount |
|---|---|
| Initial CPA certificate application | $240 |
| Annual permit renewal fee | $175 |
| Late annual renewal fee (after 31 January) | Up to $200 additional |
| Reinstatement from retired or inactive status | $250 |
| Military / veteran / surviving spouse: application fee | Waived |
Annual permits are prorated if an initial permit is obtained during the year. The annual permit renewal fee is set by the Nevada Board each year and may not exceed $200 under NAC 628.016.
What are the CPA ethics requirements in Nevada?
Nevada’s ethics exam requirement is notably more flexible than most states.
| Detail | Nevada |
|---|---|
| Exam required | Any professional ethics examination prescribed by or acceptable to the Board |
| Timing | No earlier than 3 years before filing the certification application |
| Acceptable providers | AICPA Professional Ethics for CPAs; PES Ethics and Professional Conduct; any other Board-acceptable provider |
| Passing score | Not specified in NAC 628.030 |
Nevada does not require the AICPA Professional Ethics: The AICPA’s Comprehensive Course specifically, nor does it mandate a minimum passing score in its regulations. Any examination in professional ethics that the Board prescribes or accepts satisfies the requirement. Candidates should confirm with the Nevada State Board of Accountancy which providers are currently on the accepted list before sitting the exam.
The ethics exam must be passed within the 3 years immediately preceding the date you file your certification application. Candidates who complete it early in their journey risk the result expiring before they are ready to apply.
What are the CPA requirements for international candidates in Nevada?
| Detail | Nevada |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required | No |
| Alternative ID | Available from Nevada Board for candidates without SSN |
| Minimum age | None |
| Foreign credential evaluation | NIES or any NACES member organisation |
Nevada imposes no citizenship, residency, SSN, or minimum age requirement at any stage of the exam or licence application process. Candidates without a Social Security Number can contact the Nevada Board to obtain an alternative identification number for the application. This combination makes Nevada one of the most internationally accessible CPA jurisdictions in the United States.
For candidates with education completed outside the United States, foreign transcripts must be evaluated by either NASBA International Evaluation Services (NIES) or a member organisation of the National Association of Credential Evaluation Services (NACES).
The evaluation must provide a detailed course-by-course listing including the US credit hour equivalency of each course, as Nevada uses this information to verify compliance with specific subject-area requirements. The evaluation must be submitted directly from the evaluation service to the Nevada Board – photocopies are not accepted.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Nevada?
Nevada uses an annual CPE cycle rather than the biennial standard used by most states.
| CPE requirement | Detail |
|---|---|
| Hours per calendar year | 40 hours |
| Ethics minimum | 2 hours per year |
| Accounting and auditing | 8 hours per year (required for CPAs who performed any audit, review, full disclosure compilation, or attestation services that year) |
| CPE year | 1 January to 31 December |
| Renewal deadline | 31 January of the following year |
| Permit expiry | 31 December annually |
| First renewal | Exempt from CPE requirements |
| CPE records retention | 3 years |
| Late CPE completion fine | $100 (1 month late) to $1,600 (6-7 months late) |
After the first renewal exemption, Nevada CPAs must complete 40 hours of qualifying CPE each calendar year with a minimum of 2 hours in ethics. CPAs who performed any audit, review, full disclosure compilation, or attestation service during the year must also complete 8 hours of accounting and auditing CPE – this is in addition to the 2 ethics hours, not overlapping with them.
CPE providers: Nevada does not pre-approve CPE sponsors. Any programme that contributes to professional knowledge and competence and meets the NASBA/AICPA Statement on Standards for CPE Programs qualifies. Courses from NASBA National Registry sponsors are accepted. Self-study programmes must be Board-approved.
CPE reciprocity: CPAs whose principal place of business is in another state with CPE requirements may satisfy Nevada’s annual CPE requirement by demonstrating compliance with that other state’s requirements – they sign a statement to that effect on the Nevada renewal application. Where the principal state has no CPE requirement, full Nevada CPE applies.
Late CPE completion penalties under NAC 628.016(3)(f) are graduated and can become significant quickly: $100 if completed one calendar month late, $350 at two to three months late, $850 at four to five months late, and $1,600 at six to seven months late.
Reinstatement from retired or inactive status: applicants must show completion of at least 40 hours of CPE including 4 hours of ethics during the 12 months immediately preceding the application.
FAQs
Not anymore. From 27 February 2026, Nevada offers a third licensure pathway under which candidates with a bachelor’s degree (120 semester hours) and the required accounting coursework can qualify with two years of experience rather than 150 credit hours.
The existing 150-hour pathway (one year of experience) and the master’s degree pathway (one year of experience) continue alongside it. Nevada implemented this change via regulation rather than statute, meaning it went live immediately without requiring the governor’s signature – one of the faster implementations in the country.
Most candidates take 4 to 6 years. Under Pathways 1 and 2 (150 hours or master’s degree), the timeline is typically 4 to 5 years of education, 6 to 18 months to pass all four exam sections within the 30-month window, and 1 year of qualifying experience.
Under the new Pathway 3 (bachelor’s only), the education phase ends sooner but the experience requirement doubles to 2 years – and since Nevada allows experience to be gained before passing the exam, motivated candidates can overlap experience and exam preparation, potentially shortening the total timeline meaningfully.
Yes – CPAs licensed in other US jurisdictions may apply for a Nevada CPA certificate by reciprocity. Reciprocal applicants must submit proof of at least 20 hours of CPE completed within the 12 months before filing their application.
The Nevada Board applies the education and experience requirements that were in effect at the time the applicant was originally licensed in their home jurisdiction – candidates with older licences may be subject to different standards.
Nevada also participates in CPA mobility – use the NASBA Mobility Tool to verify whether a Nevada CPA can practise in a specific other state without a separate licence.
Nevada CPAs benefit from the state’s business-friendly environment, which includes no state income tax – effectively increasing real-world take-home pay by 5 to 10% compared with CPAs in states with income taxes at equivalent salary levels.
Las Vegas anchors significant demand across hospitality, gaming, real estate, and financial services, while Reno’s growing technology and logistics sectors have expanded the accounting talent market considerably. For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
No. Nevada imposes no citizenship, residency, SSN, or minimum age requirement at any stage. Candidates without a Social Security Number can request an alternative identification number from the Nevada Board.
Foreign-educated candidates must have transcripts evaluated by NIES or a NACES member organisation, with a course-by-course listing that includes US credit hour equivalencies. The Nevada Board removed the requirement for one of the character references to be a Nevada resident in December 2023.
Yes, in most cases. Nevada is recognised as substantially equivalent under NASBA’s mobility framework, meaning a Nevada CPA in good standing can generally practise in other states without a separate licence, provided Nevada remains their principal place of business.
Candidates who licence under the new Pathway 3 (bachelor’s degree, 120 hours) should verify education requirements with target states before providing services there, as many states still require 150 credit hours for reciprocal licensure. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Nevada State Board of Accountancy.
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