Nevada CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Nevada requires 40 hours of CPE per calendar year with an annual ethics requirement of 2 hours — one of the few states requiring ethics every single year rather than on a multi-year cycle. CPAs who participated in any audit, review, full disclosure compilation, or attestation in the prior 12 months must also complete 8 hours in accounting and auditing.
There is no carry-over or carry-forward of excess hours. Any hours earned beyond the 40-hour requirement in a given year are lost. This makes careful annual planning essential. Partial credit is accepted in increments less than one hour, and Nevada offers generous conversion rates for university courses: one semester hour equals 15 CPE hours.
Out-of-state CPAs licensed in Nevada but residing in another state can meet their home state's requirements instead of Nevada's, provided that state has a CPE requirement. If the home state has no CPE mandate, Nevada's requirements apply. All courses must come from NASBA National Registry sponsors.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 2 | Every renewal | A practitioner must obtain a two hour ethics course every year. |
| Accounting and Auditing | 8 | Conditional | Required only if the practitioner participated in any audit, review, full disclosure compilation or attestation in the past 12 months. |
Exemptions
- Out-Of-State Residence — CPAs licensed in other states who reside there must meet that state's requirements instead of Nevada's.If the other state has no CPE requirement, Nevada's requirements apply
How You Can Complete Your CE
Provider Requirements
Nevada accepts CPE credits for programs offered by National Registry (NASBA) sponsors.
Tips for Nevada CPAs
- Nevada requires 2 hours of ethics every year — not every two or three years. Build this into your annual CPE plan.
- If you performed any attest services in the past 12 months, you need 8 additional hours in accounting and auditing on top of the base requirement.
- No carry-over means no safety net. Complete exactly what you need each year or lose excess hours.
- Out-of-state CPAs can use their home state's CPE to satisfy Nevada, but only if that state actually has a CPE requirement.