Nevada requires 80 hours of Continuing Professional Education (CPE) over a rolling two year period. The CPE is reported annually on a reporting form which includes:
Name of sponsoring program Location of the program Title of the program or content description Dates attended Number of hours of credit claimed
The Board reviews the amount of last years hours plus the year completed. The total of the hours claimed should equal a minimum of 80 hours. For example if you provided 30 hours last year, you will then owe 50 hours for the year completed for a total of 80. The following year would then require 30 hours. See example as follows:
1997 - 30
1997 - 20
1998 - 50
1998 - 60
1999 - 30
1999 - 20
A minimum of 20 hours is due in one year. For example if you provide 80 hours last year - it does not mean you are exempt for the current year. It would require a minimum of 20 hours for the year. The following year requirement would then be 60 hours. See example as follows:
1997 - 80
1997 - 150
1998 - 20
1998 - 20
1999 - 60
1999 - 60
ETHICS REQUIRED FOR LICENSE RENEWAL
A practitioner must obtain four (4) continuing education hours in the area of professional ethics during each rolling 2-year period. Basically, the practitioner must obtain a four hour ethics course every other year.
The continuing education requirement is defined as a rolling 2-year requirement and is calculated as 2005/2006, then 2006/2007, and so forth. An example would be, if you provided 30 hours in 2005, your requirement for 2006 will be 50 hours and the requirement for 2007 will be 30 hours. If the practitioner takes an ethics course in 2006, another ethics course will not be required until 2008.
The Board will not require a specific ethics course, and the course may be taken through live seminar or self/independent study. The following is a brief list of ethics courses that are offered. You can also find a more extensive list of courses and providers by visiting the http://cpemarket.nasbatools.com/index and entering ethics into the search field.
Course Title
Hours
Provider
Contact Information
Ethics & Professional Conduct for Nevada CPA's
4
Professional Education Services (PES)
1-800-990-2731 www.pescpe.com 8303 Sierra College Suite #146 Roseville CA 95661
Ethics in Tax Practice
4
Bisk Education
1-800-404-7438 www.bisk.com 9417 Princess Palm Tampa FL 33619
Ethics & Professional Conduct for CPA’s
4
CPE World Inc.
1-888-869-1696 www.cpeworld.com 101 W Cataldo Ave #220 Spokane WA 99201
Ethics & Professional Conduct for CPA's
8
PASS On-Line Professional Automated Self-Study Positive Systems Incorporated
CONTINUING EDUCATION ALLOWABLE:
It is the licensees responsibility for documenting the acceptability of the program and validity of the credits. Please refer to NAC 628-210 - 628.250 for information regarding acceptable course subject areas.
Educational Programs Attended:
Credit Courses - Each semester hour credit equals 15 hours toward the requirement. Each quarter hour credit equals 10 hours toward the requirement. Non-Credit Courses - Each classroom hour equals one hour toward the requirement.
Formal Correspondence Or Individual Study Programs:
Credit may be claimed for formal correspondence and self-study programs meeting all the requirements of the continuing education regulations. Credit may be claimed only for courses completed within the calendar year. The column "Dates Attended" on the back of the form should reflect the date on the completion certificate provided by the sponsor of the program.
Speaker, Discussion Leader Or Instructor:
Actual preparation time is allowable up to double the presentation time. For example, a total of three hours is allowable for a presentation qualifying for one hour of in-class credit.