The 150 Hour State Board Requirements

The Nevada State Board of Accountancy has imposed the 150 Hour Education Rule on all students wanting to get 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 get a California state license but if you qualify in California, you do not automatically get a Nevada state license. This non-reciprocity holds for many states throughout the nation. For specific information review each state’s board of accountancy web site.

In order to satisfy the Nevada State Board of Accountancy 150 Hour requirements you must include the following courses at a minimum:

You must have 30 semester (45 quarter) hours in Accounting courses above the introductory level that must include:

	UNR Course which satisfy the requirement:
9 credit hours of financial accounting	ACC 401, 402 and 403 or ACC 601, 602, 603*
3 credit hours of cost accounting	ACC 405 or 605*
3 credit hours of auditing	ACC 470 or 670*
3 credit hours of federal income tax	ACC 410 or 610*
12 credit hours of accounting electives	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.