Nevada CPA CPE Requirements 2026: 40 Hours a Year

Nevada CPAs must complete 40 hours of continuing professional education (CPE) in each calendar year, including two hours of professional ethics. The year runs from January 1 to December 31, and there is no carryover. If you performed audit, review, full-disclosure compilation or attestation work, eight of the hours must be in accounting and auditing. This guide explains the rule in NAC 628.210, the penalty schedule the Nevada State Board of Accountancy publishes, and how reinstatement works. For a comparison across states see our CPA CPE requirements guide.

Nevada CPE requirements at a glance

The calendar-year rule

Nevada works on a single calendar year. Hours you earn between January 1 and December 31 count for the permit that you renew at the end of that year, and surplus hours cannot be banked for the following year. A light year therefore cannot be balanced by a heavy one, which is why many Nevada licensees spread learning evenly. The Board opens renewal forms in the first week of December, so the practical deadline for completing the year's CPE is December 31, with January 31 as the renewal due date.

Ethics

Two hours of professional ethics are required in every calendar year. The Board's education page says the course can be taken by live seminar or by self or independent study. The pages we reviewed did not say the ethics course must be Nevada-specific or approved by the Board in advance, but check the course description before you book. Our overview of ethics CPE for CPAs explains how ethics credit is defined in other states.

The eight accounting and auditing hours

If you did audit, review, full-disclosure compilation or attestation work, eight of your 40 hours must be in accounting and auditing. The rule links this to the calendar year, while the Board's page words it as work in the past 12 months. The two wordings could give different answers for someone who changed roles mid-year, so ask the Board if your position is borderline. Other subjects can qualify if you can show they contribute to your professional competence.

How credit is counted

One credit equals 50 minutes. College courses count 15 hours per semester hour and 10 per quarter hour. Preparation time for instructing is allowed up to twice the presentation time, and teaching the same course more than once in 12 months generally needs Board approval. A published article or book can be credited after Board review. Independent and self-study programs are acceptable if the Board approves them, and credit equals the sponsor's recommendation with proof of completion. We found no specific cap on self-study and no rule on nano-learning, so see how CPE credits are counted before relying on short-form courses.

New licensees and reinstatement

The first annual renewal of an initial permit is exempt from the CPE rules. Coming back from retired or inactive status needs 40 hours in the prior 12 months, including four hours of ethics, plus a $250 reinstatement fee. After a voluntary surrender, you need a new application and 40 hours in the prior 12 months. After revocation or surrender in lieu of discipline, the requirement is 80 hours in the prior 12 months, including eight hours of ethics. We did not find a separate procedure for reinstating a lapsed permit.

Penalties and audits

The Board publishes a shortfall schedule: $100 if you complete the missing hours between January 1 and 31 and $350 if you complete them between February 1 and March 31. The Board audits CPE on a test basis and says about 10 percent of claims are checked each year. Keep the sponsor, location, title or description, dates and credits for every course, plus the certificate or attendance statement, for three years after you file your renewal.

Sponsors

Nevada adopts the AICPA and NASBA Statement on Standards for CPE Programs by reference and accepts group programs, such as society sessions, university courses and firm programs, that meet those standards. We could not confirm a specific requirement to use a NASBA registry sponsor. Our explainer on what NASBA does describes the registry that many CPAs use to reduce audit risk.

Waivers and out-of-state CPAs

The Board can waive the requirement for hardship, including health, military service, foreign residence, retirement or other good cause. A licensee who lives in a state with its own CPE rules can certify compliance with that state's rules, and a licensee from a state without CPE rules must meet the Nevada rule.

What we could not confirm

The Board lists regulation R054-25, approved by the Legislative Commission on February 27, 2026. The Board's summary says it removes CPE extensions so required CPE is completed by March 31, and it changes the late-fee tiers in NAC 628.016. We found no effective date, so confirm with the Board how the change applies to you. The Board's page gives a $150 late fee while the rule allows up to $200. Check the Board's renewal page before you pay.

Frequently asked questions

How many CPE hours do Nevada CPAs need?

40 hours in each calendar year.

How many ethics hours are required?

Two hours every year.

Can I carry hours forward?

No. The Board says there are no carryover or carryforward hours.

When is Nevada CPA renewal due?

Permits expire December 31 and renewal is due by January 31.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Nevada State Board of Accountancy education and renewal pages (nvaccountancy.com), NAC 628 and NRS 628 (leg.state.nv.us), checked October 2026.