Nevada State Board of Accountancy · NAC 628.210
Nevada CPAs must complete at least 40 hours of continuing education each calendar year, of which 2 hours must be in professional ethics. A further 8 hours must be in courses focused on accounting and auditing in each year in which the licensee performed work on any audit, review, full disclosure compilation, or attestation service. Permits are renewed annually by December 31.
Several published summaries describe Nevada as an 80-hours-per-two-years state with 4 ethics hours per cycle. NAC 628.210 sets the requirement annually: 40 hours each calendar year including 2 ethics hours. The annual framing is stricter, because it removes the option of concentrating ethics in one year of a two-year window.
One square equals one CPE hour in the calendar year.
| Total CPE hours | 40 hours of continuing education each calendar year |
|---|---|
| Reporting period | January 1 to December 31, annually |
| CPE completion deadline | December 31 |
| License renewal | December 31, annually. Permits are issued to licensees who have complied with the Board's CPE requirements. |
| Ethics requirement | 2 hours in professional ethics, each calendar year |
| Accounting & auditing | 8 hours in each year in which the applicant performed work on any audit, review, full disclosure compilation, or attestation service. This is conditional, not universal. |
| Professional standards | Licensees must also comply with continuing education requirements established by applicable professional standards |
| First renewal | An applicant seeking the first annual renewal of an initial permit is exempt from the CPE requirements of NAC 628.210 to 628.250 |
| Credit measurement | 50 minutes of instruction equals one credit. Credit may be earned in increments of less than one credit. |
| University/college | Each semester hour of credit equals 15 hours; each quarter hour equals 10 hours |
| Instruction | Credit allowed for preparation and presentation. Preparation credit may not exceed two times the hours of presentation. |
| Publications | Credit may be allowed if a written evaluation is prepared by a Board designee and the Board determines the work contributes to professional knowledge and competence |
| Board pre-approval | Nevada does not pre-approve programs or sponsors and has no sponsorship agreements. It accepts courses from National Registry sponsors. |
| Record retention | Three years after filing the renewal application |
| Reinstatement | From retired or inactive status: at least 40 hours including 4 hours of ethics during the 12 months immediately preceding the application |
Planning around an 80-hour, two-year cycle. NAC 628.210 requires 40 hours each calendar year including 2 ethics hours, and the renewal application asks for hours completed during the previous calendar year. A CPA who front-loads a two-year period will fail the lighter year.
Satisfies the annual two-hour professional ethics requirement under NAC 628.210. Nevada does not pre-approve programs or sponsors and has no sponsorship agreements — it accepts courses from National Registry sponsors, and gives licensees discretion over which provider to use, including for the mandatory ethics training.
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Nevada does not pre-approve programs or sponsors and has no sponsorship agreements
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Nevada runs a straightforward annual cycle, but the penalties for finishing late escalate quickly.
Credit is allowed for the period of renewal in which the course is completed.
The accounting and auditing hours are required in the same year the attest work is done.
The renewal application lists hours completed during the previous calendar year, with sponsor name, location, program title, dates attended, and hours claimed.
Under the Board's fee schedule, late CPE completion draws graduated penalties that rise sharply the longer the deficiency persists.
Maintain a record of the classes completed for three years after filing the renewal application. The Board verifies submissions on a test basis and may grant additional time to correct deficiencies.
Nevada's 8-hour A&A requirement applies only in years where you actually performed the triggering work, which makes it easy to overlook after a change of role.
Nevada CPAs must complete at least 40 hours of continuing education each calendar year.
Of those, 2 hours must be in professional ethics, and 8 hours must be in accounting and auditing in each year in which the licensee performed attest work. This is set by NAC 628.210.
40 hours each calendar year, per NAC 628.210.
Some published summaries describe Nevada as an 80-hour, two-year state with a 20-hour annual minimum. The regulation states the requirement annually, and the renewal application asks for hours completed during the previous calendar year, so plan on 40 hours and 2 ethics hours every year.
The calendar year, January 1 to December 31, with permits renewed annually by December 31.
Credit is allowed for the period of renewal in which the course is completed.
Two hours in professional ethics each calendar year.
Nevada gives CPAs discretion over which providers they use, including for the mandatory ethics training, though the Board publishes a brief list of ethics courses for consideration.
Any licensee who performed work on an audit, review, full disclosure compilation, or attestation service during that calendar year.
The requirement covers CPAs who plan, direct, or perform a substantial portion of the work, or who report on such an engagement. The hours must be earned in the same year the work is done.
Only the conditional 8-hour accounting and auditing requirement.
Licensees must also comply with any continuing education requirements established by applicable professional standards, which is a separate obligation from the Board's own rules.
No. An applicant seeking the first annual renewal of an initial permit is exempt from the requirements of NAC 628.210 to 628.250, inclusive.
The full annual requirement applies from the second renewal onward.
No. Nevada does not pre-approve continuing education programs or sponsors and does not have sponsorship agreements.
The Board accepts courses from National Registry sponsors, and gives CPAs discretion as to which providers they use.
Fifty minutes of instruction equals one credit of continuing education, and credit may be earned in increments of less than one credit.
Each semester hour of college credit equals 15 hours and each quarter hour equals 10 hours.
Instructors, discussion leaders, and speakers at qualified programs may claim credit for both preparation and presentation, with preparation credit capped at two times the presentation hours.
For publications, the Board may allow credit if a written evaluation of the article or book is prepared by a Board designee and the Board determines it contributes to the practitioner's professional knowledge and competence.
Yes. The credit allowed for correspondence programs and formal independent or self-study programs is the amount recommended by the sponsor.
Applicants claiming such credit must obtain evidence of satisfactory completion from the sponsor of the program.
Yes. A renewal applicant who is permitted, certified, or licensed in another state and resides in that state must demonstrate compliance with that state's continuing education requirements.
This is done by signing a statement to that effect on the renewal application. If the state of residence has no continuing education requirements, Nevada's rules apply.
At least 40 hours of continuing education, including 4 hours relating to ethics, during the 12 months immediately preceding the application.
The application must be submitted to the Board with the fee prescribed in NAC 628.016.
Three years after filing the renewal application.
The application must list the sponsoring organization, the location of the program, the title or a description of its content, the dates attended, and the number of hours claimed. The Board verifies submissions on a test basis and may grant additional time to correct deficiencies.
| Agency | Nevada State Board of Accountancy |
|---|---|
| Address | 1325 Airmotive Way, Suite 220, Reno, NV 89502 |
| Phone | (775) 786-0231 |
| Fax | (775) 786-0234 |
| Website | nvaccountancy.com |
This page summarizes Nevada CPE rules for general informational purposes and is drawn from the text of NAC 628.210 through 628.250. Note that some third-party summaries describe Nevada as an 80-hour, two-year jurisdiction; the regulation states the requirement annually. Rules change. Confirm your specific obligations with the Nevada State Board of Accountancy before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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