Nevada requires that individuals seeking to become certified public accountants hold a bachelor’s degree. The state does not have a minimum age requirement for licensure. Applicants are not required to be a U.S. citizen but they must be a resident in Nevada and have a valid Social Security number. Individuals who meet these qualifications can take the first step to getting licensed by taking the Uniform CPA Examination.
Step 1: CPA exam in Nevada
Sitting for the CPA exam in Nevada requires that candidates hold a bachelor’s degree or higher, which includes coursework in accounting, business law and other business-related courses.
Education requirements in Nevada
Applicants sitting for the CPA exam must hold a bachelor’s degree or higher from a regionally accredited college or university recognized by the board and have 150 hours of education.
The coursework includes:
- 30 semester hours in accounting courses above the introductory level, including:
- 9 hours in financial accounting (Intermediate I, II, III or advanced)
- 3 hours in cost accounting
- 3 hours auditing
- 3 hours federal income tax
- 12 hours accounting electives
- 3 semester hours of business law
- 24 semester hours in business at the undergraduate or graduate level, including:
- behavior of organizations management
- business finance marketing
- business law oral communication
- computers quantitative applications in business
- data processing statistics
- economics communication
- ethics in business
- legal & social environment
Application and test fees
The Nevada Board of Accountancy administers the exam. Applicants must arrange to have their educational transcripts sent to NBA, showing proof of a bachelor’s degree or higher from an accredited school and the required 150 education hours. Applicants are also required to submit a 2-inch by 2-inch photo taken within three months prior to the application, three moral character references and two fingerprint cards to be used for a criminal history investigation.
The process to apply for the CPA exam starts with requesting and receiving authorization to take the test, followed by acknowledgement from the state and official notice to schedule (NTS) the exam. Once this process is completed, applicants can select a date to take the CPA exam. The NTS expires in six months, after which candidates must submit a new application. The exam is available the first two months of each calendar quarter.
State law requires that first-time applicants submit a $100 application fee and exam fees. Those who are retaking the exam are required to pay a $50 fee in addition to exam fees.
The Uniform CPA Examination comprises four sections:
- Auditing and Attestation
- Financial Accounting and Reporting
- Business Environment and Concepts
Each section of the exam has a specified administration fee. Applicants may take one or more of the four required sections at a time. In addition to the administration fee for each section, CPA exam applicants are charged a separate fee for each testing session they take.
Taking, passing and retaking the CPA exam
The passing score for each of the four exam sections is 75. Applicants may take the sections individually and in any order, but are required to pass all four within a rolling 18-month period, which begins on the date the first examination section passed was taken.
Credit for any section passed shall be valid for 18 months from the actual date the examination section was taken. Examination credits expire by section, and applicants will lose credit for each section passed outside of the 18-month period.
Step 2: CPA license in Nevada
After successfully passing all four sections of the exam, the ethics exam and completing the work experience, applicants may then apply to become a certified public accountant in Nevada. Applicants must submit the application to Nevada along with a $250 application fee.
In addition to passing the CPA exam, applicants must take the AICPA Ethics Examination. Official verification, mailed directly from the AICPA, showing that the applicant passed the exam with a score of 90 or higher is required. Applicants must have passed the ethics exam within three years prior to applying for licensing.
Two years of public accounting experience is required for full licensing, which can be obtained in 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.
Out-of-state CPA licenses
Nevada allows CPAs in good standing and licensed in other states or U.S. jurisdictions to practice in the state as long as the issuing state has been verified to be substantially equivalent to the National Association of State Boards of Accountancy’s Qualification Appraisal. Nevada also recognizes individuals who hold foreign CPA certificates of licensure as long as they meet the requirements of the Nevada State Board of Certified Accountants.
Disclaimer: Requirements for Nevada CPA test-takers and license applicants are subject to change. Visit the state’s Board of Accountancy website to check for recent revisions to Nevada’s CPA requirements.
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