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

5 provisions identified: 1 benefits, 2 costs, 2 mixed.

Temporary CPA license while background clears

Beginning January 1, 2026, the Board can issue a provisional CPA certificate while it waits for your FBI criminal-history report. You can practice under this temporary certificate after you meet the other licensing steps. This helps you start work sooner while the background check finishes.

New fee to issue CPA certificates

Beginning January 1, 2026, the Board sets a fee to issue a Nevada CPA certificate. You must pay this fee when your certificate is issued. The law does not set the dollar amount.

Register CPA firms’ fictitious business names

Beginning January 1, 2026, any CPA or CPA firm that uses a fictitious business name must register that name with the Board. The Board sets the registration process and can charge a fee. This applies when you use a trade name that is not your legal name.

Easier CPA reciprocity and foreign recognition

Beginning January 1, 2026, the Board can license U.S. CPAs by reciprocity. You can get waivers if your exam and education match Nevada’s and you have practiced more than 4 of the past 10 years. The Board can also license holders of equivalent foreign credentials who have at least 4 years of U.S. experience and pass a written exam on U.S. standards and ethics. Applicants must list all places they applied for or hold a certificate. After you are certified this way, you must tell the Board within 30 days about any new license, denial, suspension, or discipline in another place.

New CPA education, exam, and experience rules

Beginning January 1, 2026, the Nevada Board of Accountancy sets the education and work rules for a CPA license. Qualifying work can be in public accounting, or in private industry or government if the Board approves. The Board also sets the skills you must show from that work. The Board sets the CPA exam terms. You can keep credit for sections you pass, but the Board sets how long credits last and can accept sections passed in other states.

Sponsors & Cosponsors

Sponsor

  • Assembly Committee on Commerce and Labor

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 62 • No: 0

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

  1. Chapter 29.

    5/27/2025legislature
  2. Approved by the Governor.

    5/26/2025legislature
  3. Enrolled and delivered to Governor.

    5/23/2025legislature
  4. In Assembly. To enrollment.

    5/20/2025House
  5. Read third time. Passed. Title approved. (Yeas: 20, Nays: None, Excused: 1.) To Assembly.

    5/19/2025Senate
  6. Taken from General File. Placed on General File for next legislative day.

    5/16/2025Senate
  7. Read second time.

    5/15/2025Senate
  8. From committee: Do pass.

    5/12/2025Senate
  9. Read first time. Referred to Committee on Commerce and Labor. To committee.

    4/15/2025Senate
  10. In Senate.

    4/15/2025Senate
  11. Read third time. Passed. Title approved. (Yeas: 42, Nays: None.) To Senate.

    4/14/2025House
  12. Taken from General File. Placed on General File for next legislative day.

    4/10/2025House
  13. Read second time.

    4/7/2025House
  14. From committee: Do pass.

    4/3/2025House
  15. From printer. To committee.

    3/25/2025House
  16. Read first time. Referred to Committee on Commerce and Labor. To printer.

    3/24/2025House

Bill Text

  • As Enrolled

  • As Introduced

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