Nevada: CPE, firm permit and peer review rules for CPAs.

This page lists what the Nevada board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Nevada, field by field.

Board of accountancy

Nevada State Board of Accountancy

CPE hours & reporting period

40 hours each calendar year (January 1–December 31), reported with the annual permit renewal due January 31. NAC 628.210(1): an applicant for renewal "must complete at least 40 hours of continuing education each calendar year, of which:" (a) "Two hours must be in professional ethics" and (b) "Eight hours must be in courses that focus on accounting and auditing" "in each year in which the applicant performed work on any audit, review", full-disclosure compilation or attestation. Board CPE page: "obtain 40 hours of continuing education to be completed each calendar year." (effective 2024) and "There are no carryover or carryforward hours."; the 8 accounting-and-auditing hours apply to licensees who participated in an audit, review, full disclosure compilation or attestation in the past 12 months. NAC 628.210(3): "An applicant seeking the first annual renewal of an initial permit is exempt". NAC 628.250(1): the applicant lists CPE hours on the renewal application; NAC 628.190: renewal "on or before January 31 of each year". Board renewal page: the Board audits 10% of licensees' CPE claims; CPE shortage penalties $100 if completed January 1–31 and $350 if completed February 1–March 31. NRS 628.386 gives the Board regulatory authority over continuing education.

Ethics CPE requirement

2 hours of professional ethics every year. NAC 628.210(1)(a): "Two hours must be in professional ethics"; board CPE page: "The practitioner must obtain a two hour ethics course every year." No Nevada-specific course is required: board CPE page, "The Board will not require a specific ethics course."

CPA firm permit / registration

Yes. NRS 628.335(2): "a partnership, corporation or limited-liability company with an office in this State shall register with the Board" if it (a) "Performs attest services;" (b) "Performs compilation services;" (c) "Is engaged in the practice of public accounting;" or (d) "Is styled and known as a certified public accountant" or uses the abbreviation "C.P.A.". NRS 628.335(3) exempts an entity that is not styled as a CPA firm, does not use the CPA title or abbreviation, and whose "sole business of the entity is preparing tax returns or schedules in support of tax returns." Offices: NRS 628.370(1), each office maintained in Nevada for the practice of public accounting by a CPA or a CPA partnership, corporation or limited-liability company "must be registered annually under this chapter with the Board." Out-of-state firms granted practice privileges are not required to obtain a registration under NRS 628.335 (NRS 628.315(2)(c)). Board in-state registration page: "A Corporation, Limited Liability Company or Partnership organized for the practice of public accounting shall register with the board"; application fee $250; "51% of the firm must be owned by licensed Certified Public Accountants of some state in good standing", and "49% of the firm may be owned by a non-licensed member if the person is actively engaged in the business of the firm"; partnership requirements per NRS 628.340. Renewal: NAC 628.190, "Every permit and registration must be renewed by payment of the prescribed renewal fee on or before January 31 of each year."; NRS 628.335(1): the Board "shall grant or renew registration" to a qualifying partnership, corporation, limited-liability company or sole proprietorship.

Peer review requirement

Yes. NAC 628.580(1): "a practitioner who performs audit, review, full disclosure compilation or attestation services shall enroll in a practice-monitoring program, which is approved by the Board"; NAC 628.580(2): practice-monitoring documents are submitted to the Board "within 30 days of the issuance of the practice-monitoring documents"; NAC 628.580(4): a practitioner who does not perform those services "shall report these facts to the Board", and a practitioner who enters such an engagement "must notify the Board not more than 60 days after the date of entering into such engagement and must enroll in a practice-monitoring program not more than 18 months after" that date. NAC 628.575(1), as codified on leg.state.nv.us (history through R034-23, 12-15-2023): the Board reviews practice-monitoring reports "on a 3-year cycle" and "will assign one-third of the practitioners who hold a live permit or current certificate in this State to each year of the cycle"; NAC 628.575(3): the cycle "does not affect the requirements for the annual renewal of office registrations or permits". The board's R054-25 summary (approved February 27, 2026) says the NAC 628.575 amendment will "Remove the language that indicates how the licensees are selected for peer review and add language based on how the selection of firms is assigned"; the amended text was not read. NAC 628.520(1): a peer review or inspection report with identified deficiencies is reported to the Board not more than 30 days after receipt. Board peer-review page: "The Society is the Peer Review administering agency for Nevada." (Nevada Society of CPAs); "The Peer Review Due Date is based on 18 months (1 ½ years) from the date of the enrollment or the licensee's first engagement."; "The Board requires that you submit peer review information to maintain your license in Nevada."

Licence renewal cycle

Annual. NRS 628.380(2): "All permits expire on December 31 of each year and may be renewed annually for a period of 1 year."; NAC 628.190: renewal "on or before January 31 of each year". Board renewal page: the "annual permit to engage in the practice of public accounting expires every year on December 31st"; "Permits to practice must be renewed and postmarked by January 31st."; renewal fee $175; "If the postmark or submission is after January 31st, a late fee of $150 will be assessed." NRS 628.390(1)(i): discipline for "failure to obtain an annual permit under NRS 628.380, within:" "Sixty days after the expiration date of the permit to practice last obtained or renewed".

Mobility / practice privilege

Yes; no Nevada certificate, permit or registration is required, and NRS 628.315 states no notice or fee requirement. NRS 628.315(1): "a natural person who holds a valid license in good standing as a certified public accountant" or a CPA firm holding a valid registration in good standing "from any state other than this State shall be deemed to be a certified public accountant or a certified public accounting firm for all purposes under the laws of this State other than this chapter." NRS 628.315(2): a natural person or firm granted practice privileges "is not required to obtain, as applicable:" a certificate under NRS 628.190, a permit under NRS 628.380 or a registration under NRS 628.335. NRS 628.315(3): the person and the employing firm "shall be deemed to consent, as a condition of the grant of such practice privileges" to the Board's jurisdiction and disciplinary authority, compliance with the chapter and the Board's regulations, ceasing practice in Nevada if the home-state license or registration becomes invalid or not in good standing, and appointment of the home board as agent for service of process. Board out-of-state page: "Registration NOT Required"; "The individual is NOT required to obtain a license."; a person who holds a valid license as a CPA or CPA firm from any state "is granted practice privileges in Nevada". NRS 628.315 history: "Added to NRS by 2009, 311; A 2023, 300"; the board's SB 437 summary (SB 437 effective July 1, 2023) labels the NRS 628.315, 628.335, 628.340, 628.343 and 628.345 amendments "Firm Mobility".