Nebraska CPA Requirements on the CPA Exam and Licensing

According to the Nebraska CPA requirements, Nebraska is a two-tier state. That is, the state’s board of accountancy grants both a CPA certificate and a CPA license. Candidates are required to fulfill 120 credit hours in order to sit for the CPA exam.

Please also note that only Nebraska residents are granted CPA license in this state.

Nebraska CPA Requirements

1. Nebraska CPA Education Requirements to Sit for the CPA Exam

• Bachelor’s degree or above in any major
• 120 semester units from an accredited university or educational institution
• Accounting courses: 24 semester units (has to be intermediate level or above). May include:
  • financial accounting theory
  • cost/managerial accounting
  • taxation
  • auditing
  • accounting information systems
  • governmental/not-for-profit accounting
• General business courses: 24 semester units (has to be intermediate level or above) and may include:
  • macroeconomics and microeconomics
  • business law
  • marketing
  • management
  • finance
  • business communication
  • business ethics
  • quantitative applications in business
  • principles of accounting

Special note: Credits earned at a two-year institution are acceptable only when transferred into a regionally accredited four-year university and the credits are applied toward your degree. Other restrictions apply; please check with NASBA’s page on Nebraska CPA requirements for details (see the link below).

2. Additional Nebraska CPA Requirements to Get the CPA Certificate or CPA License

Nebraska is a two-tier state, i.e. the State Board issues a certificate and a permit to practice. For the differences between the CPA certificate vs the CPA license, please click here.

(i) CPA Certificate

• Passing the CPA Exam
• Passing the CPA ethics exam administered by the AICPA
• Working experience: not required

(ii) CPA Permit To Practice (Nebraska CPA License)

• The CPA certificate as described above
• Working experience: 2 years (4,000 hours) of accounting experience supervised and verified by an active CPA licensee
• The work should be performed “within a licensed, registered CPA firm,” which means that work nature should be restricted to public accounting
• Education: 150 semester hours (you only need 120 hours to sit for the CPA Exam in Nebraska, but you need 150 hours to earn your CPA license)

3. Nebraska CPA Requirements on Residency & Age

• US citizenship not required
• Candidate must be a resident, employee, or keep an office in the state
• Minimum age: none

4. CPA Exam Fees in Nebraska

• Education Evaluation Application Fee: $108.00
• Initial Application Fee: $15
• Application Fee: $150
• Registration Fee: $75
• Exam Section Application Fee: $262.64 per section

5. Continuing Education

CPE is required for license holders. Please click here for Nebraska CPA CPE requirements.

6. Other Useful Information

• NE CPA exam application instruction
• NE State Board information on how to become a CPA
• NE State Board information on the experience requirements

7. Contact

Nebraska State Board of Public Accountancy
PO Box 94725
Lincoln, NE 68509-4725

• Email (exam related inquiries): cpaes-ne@nasba.org
• Email (license related inquiries): contact form here
• Phone: 402-471-3595
• Fax: 402-471-4484

What if the Nebraska CPA Requirements Don’t Work for Me?

You may want to check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:

• CPA educational requirements: Rules, Obstacles and Solutions
• States with more flexible CPA experience requirements
• How to get extra credit hours for the 150-hour rule

If you have questions, feel free to drop a note in the comment section, or visit my Facebook page.