Nevada

Nevada State Board of Accountancy
nvaccountancy.com

To sit for the Exam: a bachelor's degree with a major in accounting, OR (without an accounting major) a bachelor's degree plus 18 semester credits of upper-level accounting coursework (6 credits financial accounting, 3 cost accounting, 3 auditing, 3 federal income tax, 3 business law). For full licensure under the traditional pathway: 150 total semester hours including a bachelor's degree and 24 semester credits of accounting above the introductory level. Effective February 27, 2026, Nevada adopted Senate Bill 437, creating three licensure pathways at the 120-hour, 150-hour, and graduate-degree levels — candidates with a bachelor's degree and the required accounting coursework can now qualify with two years of experience instead of the full 150 hours.

Supervised experience requirement varies by education: 1 year (2,000 hours) for a master's degree or a bachelor's degree plus 30 credits; 2 years (4,000 hours) for a bachelor's degree alone. Experience must be supervised by a licensed CPA and involve increasing complexity/diversity of professional accounting work (financial statement preparation/review, auditing, tax, internal controls testing, etc.) — routine bookkeeping/administrative work does not qualify.

Yes, a separate ethics exam/course is required.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Nevada's official application page explicitly lists a 'Rules of Professional Conduct (Ethics) exam taken within the last 3 years' as a licensure requirement. SB 437's three-pathway system took effect February 27, 2026 — recent enough that a candidate should confirm current implementation details directly with the Board.

https://nvaccountancy.com/requirements — accessed 2026-09-30