Nevada CPA License Reinstatement: What a Lapsed License Costs
If your Nevada CPA license has already lapsed
What it actually takes to get a lapsed Nevada CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
No single flat fee covers the plain 'missed the deadline, renewed late' scenario. A simple late renewal (before lapsing further) costs a $150 late fee (capped at $200 by NAC 628.016(3)(d)) on top of the $175 standard annual fee. A separate $250 fee (NAC 628.016/628.110(4)) applies specifically to reinstatement from retired/inactive status, not ordinary late renewal.
- Branches by how far the lapse progressed: reinstatement from retired/inactive status requires 40 CPE hours (incl. 4 ethics) in the preceding 12 months (NAC 628.110(4)); reinstatement after voluntary surrender requires 40 hours plus back fees (NAC 628.110(5)); reinstatement after revocation or disciplinary surrender requires 80 hours (incl. 8 ethics) in the preceding 12 months (NAC 628.110(6)).
Sourcing note: Nevada doesn't have one flat reinstatement fee or CPE figure -- which one applies depends on your situation, because the state codifies three separate tracks. A simple late renewal (paid before the lapse goes further) costs a $150 late fee on top of the standard $175 annual fee. Reinstatement from retired or inactive status costs $250 and requires 40 CPE hours, including 4 in ethics, completed in the preceding 12 months. Reinstatement after voluntary surrender requires 40 hours plus payment of back fees. Reinstatement after revocation or disciplinary surrender requires 80 hours, including 8 in ethics, in the preceding 12 months. A missed renewal doesn't convert to revocation automatically: failing to obtain the annual permit within 60 days of expiration is a ground for the board to revoke, unless excused -- it is a board decision, not an automatic outcome. These are three distinct, separately codified paths (NAC 628.016, NAC 628.110), not one number with exceptions, so no single reinstatement fee or CPE-hours figure would accurately represent every case -- check which track applies to you before paying or scheduling CPE. (Last checked 2026-09-12.)
What triggers lapsed status: Permits expire automatically every December 31. Renewal (with the $175 fee) is due by January 31 of the following year; after that a $150 late fee applies and the holder may not practice until delinquent fees/penalties are paid. Failing to obtain the annual permit within 60 days after the prior permit's expiration is a ground for the board to revoke the certificate, unless excused.
See Nevada's CPA license renewal deadline →