Have never taken the examination as a candidate of this state;
Have previously taken the examination as a candidate of another state but who have not earned credit.
Have previously taken the examination as a candidate of another state and wish to transfer credit to Nevada.
Applicants who have earned credit must arrange for the transfer of their grades from the original jurisdiction to the Nevada State Board of Accountancy. The grades will only be accepted by Nevada provided the state has standards and requirements equivalent to the requirements of Nevada. An Authorization for Interstate Exchange of Information form will be required. This form is available under the forms section titled Information Exchange.
Have previously sat for the CPA Examination as a Nevada Candidate.
Fees made payable to the Nevada State Board of Accountancy. Nevada accepts payments by credit card, checks or money orders. The above fees are non-refundable.
The National Association of State Boards of Accountancy (NASBA) requires the following additional testing fees based on the section(s) you are applying for. DO NOT SEND NASBA’S FEES TO THE NEVADA STATE BOARD OFFICE. You will be billed by NASBA for this fee after the Nevada State Board of Accountancy has issued your Authorization to Test. Testing fees are NOT refundable. There is no provision for withdrawing from the examination.
Financial Accounting and Reporting (FAR)
Business Environments and Concepts (BEC)
NOTICE TO TEST
Once your eligibility to take the exam is determined, the Nevada State Board will send an Authorization To Test (ATT) to the National Candidate Database (NCD) at NASBA. Candidates will be billed for the NASBA fee as shown above. Fees must be paid to NASBA within 6 months after the ATT is sent. After the fees are paid, NASBA will issue a Notice To Schedule (NTS). The NTS is sent to applicants via the contact preference indicated on the application form. The NTS will be valid for a 6-month period. Upon receipt of the NTS, candidates are required to contact Prometric for site location(s) and test times. Candidates may sit in any of the Prometric test sites in any state. Nevada currently has two testing centers at the following address:
Reno Sylvan Learning Center
5250 Neil Road, Suite 110
Reno NV 89502
Las Vegas Sylvan Learning Center
2190 E. Pebble Road, Suite 220
Las Vegas, NV 89123
For an additional list of the
Prometric Testing Centers and information visit their website at www.prometric.com. The Nevada State Board of Accountancy does not control space availability or locale of the testing centers. If a candidate needs to cancel an appointment you must do so by using one of the three methods:
Use Prometric’s Internet scheduling tool located at www.prometric.com/cpa - The system is available 24 hours a day, seven days a week.
Call the Candidate Services Call Center at 1-800-580-9648. The center is open Monday – Friday from 8:00am to 8:00pm Eastern Time.
Call the local test center where your appointment is scheduled. Leaving a voice mail message at the local test center is NOT an acceptable method of canceling your appointment.
An eligible candidate has 6 months from the date of the NTS to schedule and sit for the exam. If your NTS has expired you will be required to submit a re-exam application to the Nevada Board in order to obtain a new NTS.
EXAMINATION SCHEDULE AND SECTIONS
The Computerized CPA Examination will be offered during the first two months of each calendar quarter. These months of testing are referred to as a “Testing Window”. You will not be able to schedule during the “Down Months” in order to allow for grade release and system maintenance. Following is the testing schedule:
January 1st – February 28th
April 1st – May 31st
July 1st – August 31st
October 1st – November 30th
Applicants will be allowed to apply for one or more section(s) of the examination at a time. A candidate may not re-take any section of the examination during a testing window. It is important to plan accordingly; it is your responsibility to schedule the remaining un-passed sections of the examination so you do not lose credit for previously passed sections.
NASBA is recommending scheduling appointments at least 45 days prior to the date in which you wish to sit for the examination(s). The Nevada State Board will process your application and forward the necessary information to NASBA within 5 business days of receiving your completed application and transcripts.
Candidates should plan to report to their assigned examination site one hour before the start of each scheduled session. Detailed instructions concerning scheduling to test will be included on the Notice To Schedule (NTS).
Auditing and Attestation (AUD)
Financial Accounting and Reporting (FAR)
Business Environments and Concepts (BEC)
It is recommended that candidates visit the AICPA website to view the Uniform CPA Exam Tutorial to ensure familiarity with the computerized format prior to sitting for the examination. Candidates should also view the Uniform CPA Examination Candidate Bulletin.
CANDIDATES WITH DISABILITIES
In accordance with the provisions of the Americans with Disabilities Act, examination administration modifications are available for candidates who qualify. Such candidates must contact the Nevada State Board of Accountancy. Upon receipt of your requested accommodations, it will be considered and you will be notified of the Board's decision. Documentation of a disability and/or previous accommodations must be attached to the exam application. Candidates must complete and submit this form every time that they apply for the examination and require special modifications. The completed forms must be returned to the Nevada State Board with all required documentation before scheduling.
Candidates must have completed the following educational requirements at the time the application is filed.
Part of the application includes completion of the 150 Hour Education Checklist. Your application will be considered incomplete if you have not completed the checklist. Board staff will review your checklist against your transcripts to ensure that you have the appropriate education to sit for the CPA Examination.
If you have earned a bachelor’s degree and a master’s degree in accounting that combined include 150 semester hours (credits) of education by an institution which is accredited or recognized by the Board, then you DO NOT need to list each specific course or complete the checklist.
College transcripts must be ordered by the candidate to be sent to the Nevada State Board of Accountancy directly from the institutions. Approval will not be granted until all transcripts have been received. IT IS THE RESPONSIBILITY OF THE CANDIDATE TO ENSURE TRANSCRIPTS ARE RECEIVED TIMELY BY THE NEVADASTATE BOARD OFFICE.
Official transcripts should be mailed to: Nevada State Board of Accountancy 1325 Airmotive Way Suite #220 Reno, NV 89502
Effective January 1, 2001 Nevada’s education requirement to sit for the CPA Examination has changed to require the following education: Candidate’s transcripts must indicate the completion of a four-year degree which includes 150 semester hours of education. Included in the 150 semester hours (credits) the candidate must have the following:
• 30 semester hours in Accounting courses above the introductory level. Subjects to be covered include:
• Financial Accounting (Intermediate I, II, III or advanced): 9 Hours
• Cost Accounting: 3 Hours
• Auditing: 3 Hours
• Federal Income Tax: 3 Hours
• Accounting Electives: 12 Hours
• Semester hours of Business Law:
• Semester hours in Business at the undergraduate or graduate level: 24
The courses must be in areas other than accounting. Do not use courses already provided above. Subject areas in business are provided below. You do not have to use all subject areas and you may use a subject area more than once:
• Behavior of Organizations
• Business Finance
• Business Law
• Oral Communication
• Quantitative Applications in Business
• Data Processing
• Ethics in Business
• Legal & Social Environment
All course work received from an accredited community college, college or university will be considered when trying to establish the 150-hour education requirement. Once you have established the above specified courses have been met, the remainder of your course work can come from any background of study as long as it has been obtained from an accredited college or university.
If your education does not meet the above requirements you will not be approved as a candidate for the CPA Exam. If you are trying to meet the 150-hour requirements and find some course titles differ, please contact this office for a determination of acceptability.
Applicants who attended or graduated from foreign schools may satisfy the CPA Exam education requirements based upon an evaluation of foreign transcripts by any of the Board-approved foreign evaluation providers. It is the applicant's responsibility to ensure that their official transcripts are submitted directly from the university to the foreign evaluation service. Official evaluations must be mailed to the Board directly from the foreign credentials evaluation service. The transcript evaluation must show a course-by-course breakdown.
Credit for Subjects After Computerization of the CPA Examination - Upon implementation of the computer based CPA Examination, a candidate may take the required test sections individually and in any order. Credit for any test section(s) passed shall be valid for eighteen (18) months from the actual date the candidate took that test section(s), without having to attain a minimum score on any failed test section(s) and without regard to whether the candidate has taken other test sections, provided that:
Candidates must pass all four test sections of the CPA Examination within a rolling eighteen (18) month period, which begins on the date that the first test section(s) is passed;
Candidates cannot retake a failed test section(s) in the same examination window; and
Candidates who do not pass all four sections of the CPA Examination within the rolling eighteen (18) month period shall lose credit for any test section(s) passed outside the eighteen (18) month period, and those test section(s) must be retaken.
EXAMINATION REVIEW COURSE PROVIDERS
If you are interested in taking a review course to prepare for the Uniform CPA Examination, the following is a list of course providers: