Accounting State Board Requirements

The Nevada State Board of Accountancy has a 150 Hour Education Rule on all students wanting to receive certification as a CPA in Nevada. Some neighboring states such as California do not have a similar requirement. It is very important to remember that if you qualify in a non-150 Hour state, you will not be allowed to practice in a 150 Hour state. If you qualify in Nevada, you can receive a California state license but if you qualify in California, you do not automatically qualify for a Nevada state license. This non-reciprocity holds for many states. Specific information on each state's board of accountancy website.

In order to satisfy the Nevada State Board of Accountancy 150 Hour requirements, you must have 30 semester (45 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:

• 9 - Financial Accounting: ACC 401, 402 and 403 or ACC 601, 602, 603*
• 3 - Cost Accounting: ACC 405 or 605*
• 3 - Auditing: ACC 470 or 670*
• 3 - Federal Income Tax: ACC 410 or 610*
• 12 Accounting electives

And

• 3 credit hours of Commercial Law: ACC 460

And

• 24 credit hours in business courses other than in Accounting

For detailed information regarding the licensing requirements for Nevada CPAs:

Nevada State Board of Accountancy

*600 level classes are graduate classes. To enroll for these classes you would have to be admitted to the Master of Accountancy program.