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CPA Exam Instructions

APPLICATION FORMS

Note: Do not fill out the initial exam application if you have already submitted this type of application. Any additional portions of the exam that need to be taken you will need to use the re-exam application.

INITIAL APPLICANT

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. An Authorization for Interstate Exchange of Information form will be required. This form is available under the forms section titled Information Exchange.

RE-EXAM APPLICANT

Have previously sat for the CPA Examination as a Nevada Candidate.
Note: You are still considered a re-exam applicant even if you are sitting for a portion of the exam not previously registered for.

APPLICATION FEES

• INITIAL APPLICATION FEE $100.00
• RE-EXAM APPLICATION FEE $50.00

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.

AND: 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.

Auditing (AUD)	$238.15
Financial Accounting and Reporting (FAR)	$238.15
Regulation (REG)	$238.15
Business Environments and Concepts (BEC)	$238.15

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 located in your established NASBA online account. 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
(775) 829-2700

Las Vegas
Sylvan Learning Center
2190 E. Pebble Road, Suite 220
Las Vegas, NV 89123
(702) 889-4132

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 now offer Continuous Testing for CPA Exam candidates.

Applicants will be allowed to apply for one or more section(s) of the examination at a time. A candidate may now re-take any section of the examination upon receipt of a failing score. It is important to plan accordingly; it is your responsibility to schedule the remaining unpassed sections of the examination so you do not lose credit for previously passed sections. Please review the section titled "credit for subjects after the computerized examination".

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).

Section	Length
Auditing and Attestation (AUD)	4.0 hours
Financial Accounting and Reporting (FAR)	4.0 hours
Regulation (REG)	4.0 hours
Business Environments and Concepts (BEC)	4.0 hours

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.

Click here to find out when you'll get your CPA Exam score.

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 should contact the Board office and request an accommodation form. Upon receipt of the forms and required documentation, it will be considered and the candidate will be notified of the approved accommodations. The form and documentation must be made prior to scheduling the exam.

Click here for form to request testing modifications.

EDUCATIONAL REQUIREMENTS

Candidates must have completed the following educational requirements at the time the application is filed.

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 NEVADA STATE BOARD OFFICE.

Official transcripts can be sent electronically by the University or College to cpa@nvaccountancy.com

Or mailed to:
Nevada State Board of Accountancy
1325 Airmotive Way
Suite #220
Reno, NV 89502

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 Bachelor's Degree from an accredited University or College with a Major in Accounting.

If you do not have an Accounting Major you will need to provide evidence of completion of the following courses:

18 semester credits in Accounting courses above the introductory level. Subjects to be covered include:

Financial Accounting (Intermediate I, II, III or advanced): 6 Credits
Cost Accounting: 3 Credits
Auditing: 3 Credits
Federal Income Tax: 3 Credits
Business Law: 3 Credits

All course work received from an accredited community college, college or university will be considered when trying to establish the education requirement.

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 requirements and find some course titles differ, please contact this office for a determination of acceptability.

FOREIGN EDUCATION

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.

Click here for a list of approved evaluators.

EXAMINATION CREDIT

Credit for Subjects 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 date of the candidate's score release date, 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 passed score release date;

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:

• Becker Conviser - www.beckercpa.com
• Gleim Publications - www.gleim.com/accounting/cpa
• Roger Philipp CPA Review - www.rogercpareview.com
• Surgent CPA Review - www.surgentcpareview.com
• Wiley CPAexcel Exam Review - www.EfficientLearning.com/WileyCPAexcel
• Yaeger CPA Review - www.yaegercpareview.com

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The Nevada State Board of Accountancy is funded from license fees collected from our licensees. The Nevada State Board of Accountancy does not receive funds from the State General Fund.