Nebraska CPA requirements

Nebraska CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester (225 quarter) hours including:
30 semester (45 quarter) hours in upper-level accounting covering:

  • financial accounting theory
  • cost/managerial accounting
  • taxation
  • auditing
  • accounting information systems
  • governmental/not-for-profit accounting

30 semester (45 quarter) hours in general business subjects covering:

  • macroeconomics
  • microeconomics
  • business law
  • marketing
  • management
  • finance
  • business ethics
  • principles of accounting

Minimum experience requirement
Applicants who have earned their experience in a public accounting firm must show 4,000 hours of experience earned in at least two years.

Applicants who have earned their experience at the Nebraska Department of Revenue and/or the Nebraska Auditor of Public Accounts must show 4,000 hours of experience earned in at least two years.

Applicants who have earned their experience in private industry, government or academia must show 6,000 hours earned in at least three years.

Residency requirement
Must be a resident of Nebraska, regularly employed in Nebraska or have a place of business in Nebraska.

Ethics exam
Must complete Nebraska state ethics exam and AICPA’s ethics self-study examination.

Renewals
biennial; January 1 - December 31

CPE
80 hours of CPE (including four hours of ethics) within the two calendar years prior to renewal.

Sources:

Education, residency, degree, fees

Experience

Ethics exam

CPE, renewals