In Nevada there are 2 types of applications for certification:

• Original Certification - This application is for individuals who passed the exam in Nevada or another state and are not licensed.
  


• Reciprocity - This application is for individuals who are licensed in another state. Reciprocity is licensure based on the application of Nevada's experience and education requirements at the time originally licensed. The fact that you are licensed in another state does not guarantee licensure in Nevada. Evidence of Nevada's requirements must be provided as part of the application. Each person may have a specific situation that does not apply to the guidelines listed below based on the date of licensure. Please contact this office for more information related to you directly.

The following information must be provided to complete your file prior to board consideration and approval:

Application:

• Complete application in full which includes notarization.
  
  • CPA Certification Application Packet
  
  
  • CPA Certification by Reciprocity Application Packet
  
  
  • Nevada Examinee CPA Certification Application Packet
  
  


• Application Fee of $200 and Investigation Fee of $50 for a total of $250 made payable to the Nevada State Board of Accountancy.
  


• A recent 2" x 2" photo. Photo copies of photographs are not acceptable.

Background Investigation:

• Complete Fingerprint Cards. Instructions regarding the fingerprint cards will be provided with the cards upon request. The Board is now mandated to conduct an Investigation of Criminal History on all applicants for certification as provided in NAC 628.019.

Grades/Licensure Verification:

• Verification of CPA Examination Grades and licensure from the original state of issuance. The form must be completed by your original state board and returned to this office. If you passed the exam in Nevada, your scores are on file and the verification is not necessary.

Education:

Official transcripts indicating your degree must be sent to this board directly from your college or university upon the request of the applicant. If you passed the exam in Nevada, your transcripts are on file. Degrees obtained from a University or College outside of the United States must be evaluated by a Foreign Credential Service. The foreign evaluation must be sent from the company providing the service.

Below is Nevada's current education requirment. If you conditioned or passed the exam prior to January 1st 2001, your education requirement will be different. Please contact the board office for a determination of your education requirement.

Effective January 1, 2001 an applicant for CPA Examination or CPA Certification must have a Bachelors Degree that includes 150 hours of education. Included in the 150 hours the applicant must have the following:

30 semester hours or 45 quarter hours in Accounting courses above the introductory level. Subjects to be covered include:

Financial Accounting 9 Hours
Cost Accounting 3 Hours
Auditing 3 Hours
Federal Income Tax 3 Hours
Accounting Electives 12 Hours

3 semester hours or 4.5 quarter hours of Business Law

24 semester hours or 36 quarter hours in Business at the undergraduate or graduate level. The courses must in areas other than accounting and courses already provided above.
Subjects to covered include:

Behavior of Organizations Business Finance Business Law Computers Data Processing Economics Ethics in Business

Management Marketing Oral Communication Quantitative Applications in Business Statistics Communication Legal & Social Environment

All foreign evaluated transcripts must give a detailed listing of each course indicating the U.S. equivalency of the semester hours and course descriptions in order to apply the 150 hour requirement accurately.

If you have questions regarding your education and the new requirement please contact the board office at (775) 786-0231.

Experience:

• Nevada's Current experience requirement is 2 years public accounting with 1,000 hours in the attest function, 700 of the 1,000 must be in audit.
  


• The 4 year programs of the Internal Revenue Service, State Gaming Control Board, and the Legislative Counsel Bureau are also approved methods of gaining experience. Please refer to NAC Chapter 628 for more specific information.
  


• Approved Internal Audit Departments that would also provide experience are Clark County Internal Audit Department, Washoe Health Systems and University & Community College System in Reno. These are 4 year programs. Please refer to NAC Chapter 628 for more specific information.
  


• If you are applying as a reciprocity applicant you may use experience as a sole proprietor by providing a client list with attest hours in place of the certificate of attest experience form.
  


• If your experience deviates from the above, please contact the office to discuss your experience and other options that may be available.

Ethics:

• Provide results of a Rules of Professional Conduct (Ethics) exam taken within the last 3 years. If you have not taken the ethics exam or the last one taken is over 3 years old, the exam may be ordered through the AICPA Professional Ethics for CPA's (1 888-777-7077 Product #731593) or PES Ethics & Professional Conduct (1 800-990-2731).

Moral Character References:

Moral character reference forms to be signed and notarized by individuals who will verify your fiscal integrity. It should not be signed by a relative of the applicant.

Continuing Education:

Reciprocity Applicants Only: A minimum of twenty (20) hours of Continuing Education must be submitted with the application or within 12 months following the date of application.

NOTE: A file is established upon receipt of the application. All forms may be returned directly to the board from the individuals responsible for completion or you may accumulate the forms and send together with your application. Your application for licensure will not be presented to the Board for approval until your file is complete with all documents received. Please feel free to contact this office for the status of your application.