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 May 2022. 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
If you are currently enrolled in college at the time of application, you must:
  • submit an official transcript from each school you attended.
  • submit to CPAES a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses and graduation requirements will be completed no later than 120 days from the date of the examination.
  • The Certificate of Enrollment form may be submitted by you.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

After all educational requirements have been met, you must:

  • submit to CPAES a final official transcript to confirm degree conferral and satisfactory completion of courses after educational requirements have been met no later than 150 days from the date of the examination.
  • The final official transcript must display satisfactory completion of all courses and the degree graduation date.

And you are advised:

  • Examination scores will not be released until CPAES receives the final official transcript.
  • Failure to successfully complete the courses and/or degree requirements as indicated on the Certificate of Enrollment will result in the examination score(s) being voided.
  • If the required final official transcript is not received, the application will be determined to be incomplete and you will not receive examination score(s), will not receive any credit for any Uniform CPA Examination section taken, and will not be permitted to take any future examinations and will be required to reapply as a First-time applicant.

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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