Nevada CPA CPE Requirements

Nevada CPAs must complete 40 hours of continuing professional education each calendar year to renew an active license. Within that total, Nevada requires 2 hours of ethics every year. Nevada also requires 8 hours in accounting and auditing in any year when the practitioner participates in an audit, review, full disclosure compilation, or attestation engagement.

This page provides general educational information to help certified public accountants understand how Nevada determines CPA CPE requirements for license renewal, including annual hour requirements, ethics requirements, attest-related accounting and auditing requirements, self-study treatment, documentation expectations, and nonresident rules.

Nevada CPA CPE Requirements at a Glance

License Renewal Date and CPE Reporting Period

Nevada measures CPE on a calendar-year basis. The reporting period runs from January 1 through December 31, and licenses renew on December 31 each year.

Nevada CPA Continuing Education Requirements for License Renewal

Nevada requires 40 hours of CPE each year. For most licensees, the key planning items are the annual 40-hour total, the 2-hour ethics requirement, and the conditional 8-hour accounting and auditing requirement for practitioners involved in certain attest-related services.

Total CPE Hours Required

Nevada requires 40 hours of continuing professional education each calendar year.

Ethics Requirement

Nevada requires 2 hours of ethics every year. Nevada Society of CPAs also offers 2-credit ethics courses aimed at this annual requirement, which supports the same reading of the rule.

Accounting and Auditing Requirement

Nevada requires 8 hours in accounting and auditing in each year when the practitioner participated in any audit, review, full disclosure compilation, or attestation. This is a conditional requirement, not a universal requirement for every Nevada CPA.

Subject-Matter Allocation

Beyond the 2-hour ethics requirement and the conditional 8-hour accounting and auditing requirement, NASBA’s Nevada summary does not identify any other statewide subject-matter minimums for general renewal.

Credit Calculation

Nevada allows partial credit in different increments depending on the delivery method. NASBA’s summary states:

• group live and group internet-based learning use 0.2 or 0.5 increments after the first full hour
• self-study and blended learning use 0.2 or 0.5 increments after the first half hour
• nano learning uses 0.2 increments
• college credit converts at 10 CPE hours per quarter hour and 15 CPE hours per semester hour

For instructors and speakers, Nevada allows credit for the presentation plus preparation time, with preparation limited to two times the presentation credit, and no credit for repeated presentations within the same 12-month period.

Reporting and Documentation

Nevada requires licensees to maintain supporting records for completed CPE. NASBA’s Nevada summary lists a 4-year record-retention requirement.

Nonresident CPAs

A nonresident certificate holder is considered compliant with Nevada’s CPE requirement if the holder’s principal place of business is outside Nevada and the holder satisfies the CPE requirements for renewal in that other jurisdiction. If that jurisdiction has no CPE requirement for renewal, the nonresident must comply with Nevada’s requirements.

Nevada CPA CPE Courses: What to Know

Nevada’s rules are relatively straightforward. The main planning priorities are completing 40 hours each year, making sure the 2 ethics hours are covered, and satisfying the 8-hour accounting and auditing requirement in any year when attest-related work triggers it. Because self-study and other modern formats are accepted, the most important additional consideration is choosing qualifying sponsors and keeping proper documentation.

Self-Study and Accepted Formats

Nevada accepts CPE credits for programs offered by National Registry sponsors. NASBA’s Nevada summary also shows that self-study, group live, group internet-based, and blended learning all qualify, with partial-credit rules that vary by format.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based self-study format designed to support Nevada CPAs through accessible, on-demand learning. Because Nevada accepts self-study through qualifying sponsors, audio-based self-study may fit into a Nevada CPA’s CPE plan when the course otherwise meets Nevada’s standards.

CPAs remain responsible for completing 40 hours each calendar year, completing 2 hours of ethics, satisfying the 8-hour accounting and auditing requirement if their work triggers it, and maintaining documentation for the required retention period. LumiQ does not determine a licensee’s individual Nevada CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

Nevada CPA License Renewal

The Nevada State Board of Accountancy is the final authority on Nevada CPA license renewal and continuing education compliance. Licensees should treat Nevada statutes, administrative rules, and current Board guidance as controlling.

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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