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:
Complete application in full which includes notarization.
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.
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 requirement. 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.
Applicant for CPA Certification must have a Bachelors Degree that includes 150 credits of education. Included in the 150 credits the applicant must have the following:
24 semester credits or 36 quarter credits in Accounting courses above the introductory level. Subjects to be covered include:
Financial Accounting 6 Credits
Cost Accounting 3 Credits
Auditing 3 Credits
Federal Income Tax 3 Credits
Accounting Electives 9 Credits
3 semester credits or 4.5 quarter credits of Business Law
24 semester credits or 36 quarter credits 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:
Data Interrogation Techniques
Digital Acumen in Accounting
Ethics in Business
Quantitative Applications in Business
Legal & Social Environment
All foreign evaluated transcripts must give a detailed listing of each course indicating the U.S. equivalency of the semester credits and course descriptions in order to apply the 150 hour requirement accurately.
If you have questions regarding your education please contact the board office at (775) 786-0231.
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 taken from any provider of continuing education.
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.
Reciprocity Applicants Only: A minimum of twenty (20) credits of Continuing Education must be submitted with the application or within 12 months following the date of application.
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. Staff will issue the license upon receipt of all documents to complete the file. Please click here for the status of your application.