Accounting State Board Requirements

The Nevada State Board of Accountancy has a 150 Hour Education Rule for all students wanting to receive certification as a CPA in Nevada. Candidates should be aware that licensure requirements differ from state to state.

In order to satisfy the Nevada State Board of Accountancy 150 Hour requirements, you must have 24 semester (36 quarter) hours in accounting courses above the introductory level that must include the following:

Credit hours and the business courses which satisfy the State Board requirement:

• 6 - Financial Accounting (beyond the introductory level): ACC 401 or 601 and ACC 402 or 602*
• 3 - Cost Accounting: ACC 405 or 605*
• 3 - Auditing: ACC 470 or 670*
• 3 - Federal Income Tax: ACC 410 or 610*
• 9 Accounting electives**

And

• 3 credit hours of Business Law: ACC 460 or MGT 325

And

• 24 credit hours in business courses other than in accounting

For detailed information regarding the licensing requirements for Nevada CPAs, see the Nevada State Board of Accountancy website.

* The 400 level courses are required courses for the undergraduate degree in accounting, 600 level courses are graduate courses.

** For example, ACC 403 or 603, ACC 404 or 604, ACC 415, ACC 407 or 607, and ACC 475 or 675.