Nebraska CPA requirements

Wondering how to become a CPA in Nebraska? Your first step should always be to check the Nebraska CPA requirements, because the Nebraska Board of Accountancy will ultimately license you. This page serves as a resource for Nebraska CPA requirements and is current as of July 2021. Always consult with Nebraska's Board of Accountancy for the most current information.

Nebraska CPA Exam requirements

Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain Nebraska CPA Exam requirements, including:

  • Must be a resident of Nebraska, regularly employed in Nebraska or have a place of business in Nebraska.
  • Minimum education requirements, as detailed below.

Minimum education requirement

All CPA Exam candidates in Nebraska must have a bachelor's degree or higher from a regionally accredited college or university. In order to meet the Nebraska CPA Exam requirements, candidates are required to complete 150 semester or 225 quarter hours in various course subjects, 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

Nebraska CPA license requirements

In order to earn a certified public accountant license in Nebraska, applicants must meet the following requirements:

  • Must complete Nebraska state ethics exam and AICPA's ethics self-study examination.
  • Minimum experience requirements, as detailed below.

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.

Nebraska CPA license renewals

Nebraska CPAs must renew their license every two years. The cycle occurs January 1 - December 31 biennially.

Nebraska CPA CPE requirements

Continuing professional education (CPE) hours must be completed in the two calendar years prior tot he year during which a license is to be renewed. The two calendar years are referred to as the "reporting period." All CPAs must complete no less than 80 hours of CPE credits that comply with the Nebraska Board of Accountancy.

Sources:

Education, residency, degree, fees

Experience

Ethics exam

CPE, renewals

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