Nevada requires CPAs to complete 40 hours of continuing professional education each year. Within the annual requirement, 2 hours must cover ethics. CPAs who perform attest services must also complete 8 hours in accounting and auditing annually.
Annual requirement
Nevada CPAs complete 40 hours of CPE each calendar year. The reporting period runs Jan. 1 through Dec. 31, and licenses renew annually on Dec. 31.
This annual reporting structure took effect in 2024 and replaced Nevada’s previous biennial system.
Ethics requirement
Two hours of ethics CPE are required each year. Ethics courses may cover regulatory topics, such as the AICPA Code of Professional Conduct or board rules, or behavioral ethics topics.
Accounting and auditing requirement
CPAs who participate in attest services must complete 8 hours of accounting and auditing CPE annually.
This requirement applies if the CPA participates in audit, review, full disclosure compilation or attestation engagements. Participation includes planning, directing, performing substantial portions of work or reporting on these services.
CPAs who do not perform attest work — such as tax practitioners or accountants working in industry — are not subject to this requirement.
Credit calculation
Instruction credit
Teaching qualifies for CPE credit equal to presentation time plus preparation time. Preparation time may not exceed two times the presentation length.
Repeating instruction within 12 months qualifies for credit only if the course material has been substantially revised and the board approves the updated presentation.
Partial credit
Nevada accepts partial CPE credit for programs lasting less than one hour. Credit is granted based on the structure established by the course provider.
University credit
- 1 semester hour equals 15 CPE hours.
- 1 quarter hour equals 10 CPE hours.
- Noncredit courses earn 1 CPE hour for each classroom hour.
Approved providers
Nevada accepts CPE from NASBA National Registry sponsors. The state does not maintain a separate approval list or require additional approval for Registry programs.
Qualifying programs must be formal learning activities that contribute to professional knowledge and competence and meet the standards established by the AICPA/NASBA Statement on Standards for Continuing Professional Education Programs.
Nonresident exemption
CPAs licensed in Nevada but residing in another state may meet the CPE requirements of their principal place of business instead. If that state does not have CPE requirements, Nevada’s 40-hour annual requirement applies.
Hardship waivers
The Nevada Board of Accountancy may waive CPE requirements in cases of personal hardship, including serious health conditions, military service, foreign residence, retirement or other good cause. Licensees must submit a request to the board with supporting documentation.