All Roll Calls
Yes: 62 • No: 0
NevadaAB51083rd Regular Session (2025)HouseWALLET
AN ACT relating to accountants; revising the requirements for the granting of a certificate of certified public accountant; requiring the Nevada State Board of Accountancy to prescribe by regulation certain requirements and standards for the issuance of a certificate of certified public accountant; revising provisions governing certain fees that the Board is authorized or required to charge; revising provisions governing the examination required for the issuance of a certificate of certified public accountant; and providing other matters properly relating thereto.
Sponsored By: Assembly Committee on Commerce and Labor
Signed by Governor
BDR 54-695
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 1 benefits, 1 costs, 2 mixed.
Easier Nevada license for out-of-state CPAs
Starting Jan 1, 2026, if you hold a current CPA from another U.S. state, the Nevada Board can waive Nevada’s exam, education, or experience. You must have passed an equivalent exam with a grade that would have passed in Nevada at that time. You also must have held a certificate and gained qualifying experience for more than four of the last ten years. The other state’s education rules must meet Nevada’s standards.
Nevada pathway for foreign-trained accountants
Starting Jan 1, 2026, the Board can issue a Nevada CPA to people with an equivalent foreign certificate if the foreign country gives Nevada CPAs similar rights. Your foreign credential must be valid and allow you to issue financial-statement reports, and your education, exam, and experience were substantially equal when issued, or you have at least four years of U.S. public accounting in the past ten years. You must pass a written exam on national standards and ethics and list where you have applied for or received certificates. If you get a Nevada CPA this way, you must notify the Board in writing within 30 days if another place issues or denies you a similar certificate, revokes or suspends one, or starts discipline.
New rules to get a Nevada CPA
Beginning Jan 1, 2026, Nevada changes how you get a CPA certificate. You must submit fingerprints and allow FBI checks, have no acts of dishonesty, and the Board may deny you for a felony. The Board sets the education and work rules; experience must be in public accounting or other approved jobs and meet set competency standards. You must pass all exam sections under Board rules; you may keep section credits and the Board can set time limits or accept matching sections from other states. The Board may charge a certificate issuance fee. The Board may issue a provisional certificate while waiting for FBI results.
Register CPA firm fictitious names
Starting Jan 1, 2026, Nevada CPAs and CPA firms with a Nevada office must register any fictitious business name with the Board before using it. The Board sets the steps and may charge a registration fee.
Sponsors & Cosponsors
Sponsor
Assembly Committee on Commerce and Labor
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 5/19/2025
Final Passage - Senate (As Introduced)
Yes: 20 • No: 0
House vote • 4/14/2025
Final Passage - Assembly (As Introduced)
Yes: 42 • No: 0
Actions Timeline
Chapter 29.
5/27/2025legislatureApproved by the Governor.
5/26/2025legislatureEnrolled and delivered to Governor.
5/23/2025legislatureIn Assembly. To enrollment.
5/20/2025HouseRead third time. Passed. Title approved. (Yeas: 20, Nays: None, Excused: 1.) To Assembly.
5/19/2025SenateTaken from General File. Placed on General File for next legislative day.
5/16/2025SenateRead second time.
5/15/2025SenateFrom committee: Do pass.
5/12/2025SenateRead first time. Referred to Committee on Commerce and Labor. To committee.
4/15/2025SenateIn Senate.
4/15/2025SenateRead third time. Passed. Title approved. (Yeas: 42, Nays: None.) To Senate.
4/14/2025HouseTaken from General File. Placed on General File for next legislative day.
4/10/2025HouseRead second time.
4/7/2025HouseFrom committee: Do pass.
4/3/2025HouseFrom printer. To committee.
3/25/2025HouseRead first time. Referred to Committee on Commerce and Labor. To printer.
3/24/2025House
Bill Text
As Enrolled
As Introduced
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