Core CPE Requirements
The Nevada State Board of Accountancy (NSBA) requires all active CPA permit holders to complete CPE each calendar year. Nevada's annual cycle and its conditional A&A rule make it distinctive among western states.
Nevada annual CPE at a glance:
- 40 hours total per calendar year (January 1 – December 31)
- 20 hours minimum per year within any two-year rolling window — in practice, complete 40 each year
- 2 hours ethics — any NASBA National Registry-approved provider
- 8 hours A&A — only if you performed attest services during the year
- No carryover — each year stands independently, excess hours are forfeited
- Permit renewal due January 31 — one month after CPE deadline
Nevada's annual cycle means every December 31 is a hard deadline. There is no even-year/odd-year alternation. Whether you are a Las Vegas tax CPA or a Reno audit partner, December 31 of every year is your CPE completion deadline. The permit filing follows on January 31.
The Conditional A&A Rule — Nevada's Most Misunderstood Requirement
Nevada's 8-hour A&A requirement is conditional: it applies only to CPAs who performed attest services during the reporting calendar year. This is significantly different from states like Georgia, which mandates A&A hours for all licensees regardless of practice type.
| Practice Type | Attest Services in 2026? | A&A Hours Required |
|---|
| Audit partner / manager | Yes | 8 hours A&A |
| Review engagement CPA | Yes | 8 hours A&A |
| Full-disclosure compilation | Yes | 8 hours A&A |
| Tax-only CPA | No | None required |
| Industry / management CPA | No | None required |
| Government / nonprofit accountant | No (if no attest) | None required |
What counts as attest services? The conditional A&A requirement is triggered by performing: audits of financial statements, reviews of financial statements, full-disclosure compilations (with footnotes), or other attestation engagements (agreed-upon procedures, prospective financial statement examinations). A compilation without footnotes (disclaimer-only) may not trigger the requirement — consult Nevada State Board rules or NSBA guidance for your specific situation.
Why this matters for planning: If you begin performing attest work mid-year (e.g., you take on your first audit client in August), the A&A requirement applies for that full calendar year. Track your service types at the start of each year and plan your CPE mix accordingly. If your practice type changes, your CPE requirements change with it.
Ethics Requirement: 2 Hours Per Year
Nevada requires 2 hours of professional ethics CPE per calendar year. This is among the lower ethics mandates nationally — states like Minnesota require 8 hours per triennial period.
| Item | Nevada Requirement |
|---|
| Ethics hours per year | 2 hours |
| State-specific course required? | No — general professional ethics accepted |
| Approved providers | NASBA National Registry of CPE Sponsors |
| Acceptable content | AICPA Code of Professional Conduct, professional ethics dilemmas, business ethics |
| Within or in addition to 40-hour total? | Within — ethics hours count toward the 40-hour annual requirement |
No Nevada-specific ethics course required. Unlike Utah (which requires 1 hour of Utah-specific laws and rules) or Florida (which requires Florida Board-approved ethics only), Nevada accepts any NASBA-approved professional ethics course. A standard 2-hour AICPA Code of Professional Conduct course satisfies the Nevada ethics requirement.
Annual Cycle and No Carryover
Nevada's annual CPE cycle is simpler in structure but less forgiving than biennial states. Each calendar year from January 1 through December 31 is an independent reporting period.
| Scenario | Hours Completed in 2026 | Carryover to 2027 | Required in 2027 |
|---|
| Exact minimum | 40 hrs | 0 hrs | 40 hrs |
| Over-achiever | 60 hrs | 0 hrs (no carryover) | 40 hrs |
| Under-achiever | <40 hrs | Cannot catch up next year | + deficient hours to cure |
No carryover means no buffer. If you complete 50 hours in 2026, you still need 40 fresh hours in 2027 — the extra 10 hours from 2026 are forfeited. This is unlike Utah (up to 40 hours carryover) or Maryland (up to 80 hours carryover). Nevada's no-carryover rule makes consistent year-round CPE planning essential.
Frequently Asked Questions
How many CPE hours do Nevada CPAs need?
40 hours per calendar year, completed by December 31. Nevada uses an annual cycle — every year is a deadline year. No carryover is allowed, so each year's 40 hours must be earned within that calendar year (January 1 – December 31).
Does Nevada require A&A hours for all CPAs?
No — only if you performed attest services (audits, reviews, full-disclosure compilations, or attestation engagements) during the calendar year. CPAs in tax-only, industry, or government roles who perform no attest work are not subject to the 8-hour A&A requirement. This conditional rule is one of Nevada's most important and most-misunderstood provisions.
When is the Nevada CPA permit renewal deadline?
January 31, one month after the December 31 CPE completion deadline. CPE must be finished by December 31; the permit renewal paperwork is filed with the Nevada State Board of Accountancy (nvaccountancy.com) by January 31 of the following year.
Does Nevada require a state-specific ethics course?
No. Nevada accepts any 2-hour professional ethics course from a NASBA National Registry-approved provider. Unlike Utah (1 hr Utah-specific laws & rules) or Florida (Florida Board-approved ethics only), Nevada has no state-specific ethics course requirement. A standard AICPA Code of Professional Conduct course satisfies the Nevada ethics mandate.
Can Nevada CPAs carry over unused CPE hours?
No. Nevada does not allow CPE carryover between reporting years. Each calendar year's 40-hour requirement must be satisfied within that year. Excess hours earned in 2026 cannot offset the 2027 requirement. This is different from Utah (up to 40 hours carryover) and Maryland (up to 80 hours carryover).
What types of attest services trigger Nevada's A&A requirement?
Audits, reviews, full-disclosure compilations (with footnotes), agreed-upon procedures, and examination of prospective financial statements are the primary triggers. A compilation without disclosure (no footnotes, disclaimer of opinion) may not trigger the requirement — check Nevada State Board guidance for your specific engagement type if you are uncertain.
Is there a self-study limit for Nevada CPAs?
Nevada does not specify an explicit self-study percentage cap. A significant portion of your 40 annual hours may be completed through qualifying self-study programs from NASBA-approved providers. Self-study courses must include a post-course examination. Always verify current Nevada State Board rules for any updates.
What CPE providers does Nevada accept?
Nevada accepts CPE from providers on the NASBA National Registry of CPE Sponsors. Nevada does not maintain a separate state-approved provider list. Major providers such as AICPA, Becker, Surgent, CPE Link, MyCPE, and Checkpoint Learning are generally on the NASBA Registry. Always confirm registry status for any provider before enrolling.
What happens if a Nevada CPA misses the December 31 deadline?
Failure to complete required CPE by December 31 prevents compliant permit renewal by January 31. The permit may lapse or be non-renewed. The Nevada State Board may require completion of deficient hours plus penalty before reinstating the permit. Practicing as a CPA in Nevada with a lapsed permit is unlicensed practice under Nevada law.
How does Nevada's annual cycle compare to biennial states?
Nevada requires 40 hours every year with no exceptions — there is no "light year." Biennial states like Utah and Colorado require 80 hours every two years. Triennial states like Indiana require 120 hours every three years. Nevada's annual structure means more frequent compliance checkpoints but smaller annual hour totals. The tradeoff: no carryover and no flexibility between years.
How do Nevada and Utah compare for CPA CPE?
Nevada (40 hrs/year, Dec 31 annual, 2-hr ethics, 8-hr conditional A&A, no carryover) is quite different from Utah (80 hrs biennial, Dec 31 even years, 4-hr ethics with 1-hr UT-specific, 40-hr carryover, no A&A). Utah offers a generous 40-hour carryover; Nevada offers none. Nevada has a lower ethics threshold (2 hrs vs 4 hrs) but adds A&A hours if you do attest work. CPAs dual-licensed in NV and UT share the December 31 deadline but must satisfy each state's requirements independently.
Where do I renew my Nevada CPA permit?
Nevada CPA annual permits are renewed through the Nevada State Board of Accountancy online portal at nvaccountancy.com. CPE must be completed by December 31; permit renewal is filed by January 31. You affirm CPE completion during the renewal process and retain documentation for audit purposes.