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Home|License Renewal|Forms & Applications|Code of Professional Conduct|Statutes|Regulations

Licensing/Certification Requirements

In Nevada there are 3 types of applications for certification:

  • Nevada Examinee Original Certification - This application is for individuals who passed the exam in Nevada and are not licensed.

  • Original Certification - This application is for individuals who passed the exam in another state and are not licensed.

  • Reciprocity - This application is for individuals who are licensed in another state. Reciprocity is licensure based on the application of Nevada's experience and education requirements at the time originally licensed. The fact that you are licensed in another state does not guarantee licensure in Nevada. Evidence of Nevada's requirements must be provided as part of the application. Each person may have a specific situation that does not apply to the guidelines listed below based on the date of licensure. Please contact this office for more information related to you directly.

The following information must be provided to complete your file prior to board consideration and approval:

Application:

Background Investigation:

  • Complete Fingerprint Cards. The Board is mandated to conduct an Investigation of Criminal History on all applicants for certification as provided in NAC 628.019.

    Electronic Fingerprinting is also available. Click here for more information.

Grades/Licensure Verification:

  • Verification of CPA Examination Grades and licensure from the original state of issuance. The form must be completed by your original state board and returned to this office. If you passed the exam in Nevada, your scores are on file and the verification is not necessary.

Education:

Official transcripts indicating your degree must be sent to this board directly from your college or university upon the request of the applicant. If you passed the exam in Nevada, your transcripts are on file. Degrees obtained from a University or College outside of the United States must be evaluated by a Foreign Credential Service. The foreign evaluation must be sent from the company providing the service.

Below is Nevada's current education requirment. If you conditioned or passed the exam prior to January 1, 2001, your education requirement will be different. Please contact the board office for a determination of your education requirement.

Effective January 1, 2001 an applicant for CPA Examination or CPA Certification must have a Bachelors Degree that includes 150 hours of education. Included in the 150 hours the applicant must have the following:

30 semester hours or 45 quarter hours in Accounting courses above the introductory level. Subjects to be covered include:

Financial Accounting 9 Hours
Cost Accounting 3 Hours
Auditing 3 Hours
Federal Income Tax 3 Hours
Accounting Electives 12 Hours

3 semester hours or 4.5 quarter hours of Business Law

24 semester hours or 36 quarter hours in Business at the undergraduate or graduate level. The courses must in areas other than accounting and courses already provided above.
Subjects to covered include:

Behavior of Organizations
Business Finance
Business Law
Computers
Data Processing
Economics
Ethics in Business
  Management
Marketing
Oral Communication
Quantitative Applications in Business
Statistics
Communication
Legal & Social Environment

All foreign evaluated transcripts must give a detailed listing of each course indicating the U.S. equivalency of the semester hours and course descriptions in order to apply the 150 hour requirement accurately.

If you have questions regarding your education and the new requirement please contact the board office at (775) 786-0231.

Experience:

Effective July 1, 2013 Nevada's experience requirement will change to require the following for licensure:

Public Accounting

2 years or equivalent experience in the practice of public accounting that consists of the use of skills in the following areas:

  • Accounting or Auditing
  • Finance
  • Advising or consulting with clients on matters relating to management
  • Preparation of tax returns or the furnishing of advice on matters relating to taxes.

The experience must be verified by one or more certified public accountants that have sufficient knowledge of and can certify the applicant's work.

The experience shall have been performed in accordance with applicable professional standards

Click here to download the Public Accounting Experience form.

 
Internal Audit or Governmental Accounting

4 years or equivalent experience in internal auditing work or governmental accounting and auditing work considered substantially equivalent in the Board's judgment.

The experience must be verified by one or more certified public accountants that have sufficient knowledge of and can certify the applicant's work.

Click here to download the Non-Public Accounting Experience form.

 
Individual Review

An applicant who has obtained 4 years or equivalent experience in internal auditing work or governmental accounting and auditing work from a department without a CPA supervisor may satisfy the requirements by requesting an individual evaluation of his or her experience.

Upon receipt of an application, request for Individual Review and applicable fee, the Board may evaluate the character, extent and nature of experience obtained by an applicant employed by a specific governmental agency or an internal audit department of a business to assure the applicant's experience is substantially equivalent to 2 years of experience in the practice of public accounting.

Please be advised the applicant who has requested an individual review must pay an additional fee of for the evaluation by the Board as provided in NAC 628.016 subsection 3. The Board may require an applicant to reimburse the Board for reasonable costs of travel actually incurred in evaluating the character of an applicant's experience.

Click here to download the Non-Public Accounting Experience form.

 
Note: The Board will not accept work experience combined between the two requirements for experience. All experience must be completed from either public accounting or internal audit or governmental accounting.

If your experience deviates from the above, please contact the office to discuss your experience and other options that may be available.

Ethics:

  • Provide results of a Rules of Professional Conduct (Ethics) exam taken within the last 3 years. If you have not taken the ethics exam or the last one taken is over 3 years old, the exam may be ordered through the AICPA Professional Ethics for CPA's (1-888-777-7077) or PES Ethics & Professional Conduct (1-800-990-2731).

Moral Character References:

Moral character reference forms to be signed by individuals who will verify your fiscal integrity. It should not be signed by a relative of the applicant.

Continuing Education:

Reciprocity Applicants Only: A minimum of twenty (20) hours of Continuing Education must be submitted with the application or within 12 months following the date of application.

Deadline:

Our Board meeting schedule can be found by clicking here. The dealine for receipt of all items required for CPA licensure, is two weeks prior to each Board meeting. No exceptions.

NOTE:

A file is established upon receipt of the application. All forms may be returned directly to the board from the individuals responsible for completion or you may accumulate the forms and send together with your application. Your application for licensure will not be presented to the Board for approval until your file is complete with all documents received.
Please click here for the status of your application.


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