40 hours annually

• CPA Ethics: 2 hours of ethics CPE
• Accounting and Auditing CPE: 8 CPE hours in each year in which the practitioner planned, directed, or performed a substantial portion of work or reported on an audit, review, full disclosure compilation or attestation service of a non-governmental agency

1/1 to 12/31 annually

Courses cannot be taken for credit more than once in a reporting period.

Excess hours earned in a CPE cycle may not be carried forward. Only courses completed in the year being reported may be reported for credit.

CPA's 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. CPAs can report their CPE course completions with their registration renewal. It is important that CPAs send their renewals in by the deadline date even if they are in the process of completing CPE. If the renewal is not submitted by the deadline date a late penalty will be assessed.

Online renewal

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Nevada State Board of Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 4 years following the completion of each reporting activity.

Out of state licensees can claim a CPE exemption from Nevada's requirements if you reside in AND are licensed in another state other than Nevada. You must be in compliance with that state's CPE requirements. If that state does not have CPE requirements, then you must comply with Nevada's requirements for CPE.

An exemption from continuing education requirements may be granted for reasons of personal hardship including:

• Health Problems
• Military Service
• Foreign Residence
• Retirement or other good cause

In order to receive and exemption from CPE, a qualifying individual must submit a written request for an exemption to the Board.