To become a CPA in Nebraska, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 120 semester hours, 24 accounting hours, and 24 business hours to sit for the exam; from 17 July 2026, Nebraska offers three licensure pathways under LB 718, including a new bachelor’s degree pathway with two years of experience
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window; Nebraska residency or a qualifying connection to the state is required
- Experience: Three tracks with different hour requirements – public accounting (4,000 hours over 2 years), Nebraska government agencies (4,000 hours over 2 years), and industry/government/academia (6,000 hours over 3 years); only experience from the last 10 years counts
- Ethics: Two separate ethics exams required – the Nebraska Board of Public Accountancy Ethics Exam and the AICPA Professional Ethics exam (90%)
- International candidates: No citizenship requirement, but Nebraska residency or regular employment in the state is required; SSN required; NIES or NACES members accepted for foreign credential evaluation
- Licensure and CPE: Nebraska issues a CPA Certificate first, then a Permit to Practice upon completion of experience; certificate holders may not use the CPA title or practise public accountancy until the permit is issued; renew the permit biennially based on birth year with 80 CPE hours
Nebraska introduced three CPA licensure pathways effective 17 July 2026.
LB 718, introduced by Senator Mike Jacobson and developed jointly by the Nebraska Society of CPAs and the Nebraska Board of Public Accountancy through a dedicated CPA Licensure Task Force, was signed into law by Governor Pillen in 2026 and takes effect three months after the end of the 2026 legislative session – confirmed as 17 July 2026.
The new Pathway 3 allows candidates with a bachelor’s degree and the required accounting concentration to qualify for a Nebraska CPA certificate with two years of experience, without completing 150 credit hours.
Nebraska already reduced its exam sitting requirement to 120 hours in January 2025 via LB 854; LB 718 now extends that flexibility to licensure.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Nebraska CPA requirements: quick summary
| CPA requirement | Nebraska |
|---|---|
| Education to sit | Bachelor’s degree + 120 semester hours + 24 accounting hours + 24 business hours |
| Education to license (from 17 Jul 2026) | Pathway 1: master’s + 1yr; Pathway 2: bachelor’s + 150hrs + 1yr; Pathway 3: bachelor’s + 2yr |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 2 years / 4,000 hours (public accounting or NE government); or 3 years / 6,000 hours (industry/government/academia) |
| Ethics requirement | Nebraska Board Ethics Exam + AICPA Professional Ethics exam (90%) |
| Credit window | 30 months, rolling from score release date |
| CPE | 80 hours per biennial period, 4 hours ethics |
| Tier system | Two-tier – CPA Certificate + Permit to Practice (CPA title cannot be used until permit issued) |
| Minimum age | None |
| Residency | Required – Nebraska resident, regularly employed, or place of business in state |
| SSN | Required |
Nebraska’s two-tier system is among the most restrictive on CPA title use.
In Nebraska, a certificate holder may not call themselves a CPA or practise public accountancy until the work experience requirement has been met and a permit to practice has been issued. This distinguishes Nebraska from states like Kansas where certificate holders can use the CPA credential.
The certificate signifies passing the CPA exam and both ethics exams. The permit to practice signifies completion of the experience requirement and is the licence to operate as a CPA in Nebraska.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Nebraska?
Nebraska separates the education threshold for sitting the exam from the education required for the certificate, with LB 718 (effective 17 July 2026) now aligning those thresholds more closely.
Requirements to sit for the exam
Effective 1 January 2025 (LB 854), Nebraska candidates may sit with:
- A bachelor’s degree or higher (any major) from a regionally accredited institution
- 120 semester hours (180 quarter hours) of general college-level education
- 24 semester (36 quarter) hours in accounting beyond principles, covering some or all of: financial accounting theory and problems; cost and managerial accounting; tax preparation and planning; auditing; accounting information systems; governmental and not-for-profit accounting
- 24 semester (36 quarter) hours in general business, covering some or all of: macro and microeconomics (both must be covered, whether in one course or two); business law; marketing; management; finance; business ethics; principles of accounting; business communication; quantitative applications in business; data analytics
All education requirements must be met at the time of application. Business law courses count only toward the 24 business hours and may not be counted toward the accounting requirement.
Three licensure pathways (from 17 July 2026, LB 718)
| Nebraska licensure | Pathway 1 (master’s) | Pathway 2 (traditional) | Pathway 3 (new, from 17 Jul 2026) |
|---|---|---|---|
| Education | Master’s or graduate degree + accounting concentration | Bachelor’s degree + 30 additional semester hours (150 total) + accounting concentration | Bachelor’s degree (120 hours) + accounting concentration |
| Experience | 1 year | 1 year (track-dependent) | 2 years (track-dependent) |
| Available from | 17 July 2026 | 17 July 2026 | 17 July 2026 |
The accounting concentration for all three pathways includes the 24 accounting hours and 24 business hours required for sitting, plus content covering business ethics. A graduate degree in accounting from a Board-recognised accredited accounting programme satisfies all education requirements across all pathways.
Pre-17 July 2026 (current until that date): A single licensure pathway – 150 semester hours plus a bachelor’s degree with accounting concentration. If you are applying before 17 July 2026, contact the Nebraska Board of Public Accountancy to confirm which rules apply to your application.
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Nebraska?
Nebraska is a CPAES state. All exam applications are submitted through the NASBA CPA Portal. Only one section may be applied for per application.
| Detail | Nebraska |
|---|---|
| Education evaluation fee (one-time) | $111.00 |
| Exam section application fee | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,569.36 ($111 eval + ($96 + $268.59) × 4) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | Yes |
| SSN required | Yes |
| Minimum age | None |
Nebraska’s education evaluation fee of $111 is higher than the $96 standard charged by most CPAES states.
Official transcripts must be submitted to CPAES directly from each institution’s registrar – one per institution attended. Electronically delivered transcripts are acceptable if submitted directly from the institution. If enrolled in college at time of application, a Certificate of Enrollment may be submitted; however, previously enrolled candidates who complete their degree are not automatically re-classified as re-examination candidates.
Nebraska Prometric test centres are in Lincoln and Omaha. Candidates may also sit at any approved Prometric centre outside Nebraska.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Nebraska?
Nebraska has three experience tracks. Only experience earned within the last 10 years is considered. All experience must be under the direct supervision of an active CPA holding a valid permit to practice in any US state.
Three experience tracks
| Track | Hours | Minimum duration | Setting | Supervision requirement |
|---|---|---|---|---|
| Public accounting | 4,000 hours | 2 years | Licensed, registered CPA firm | Direct supervision of active CPA with permit to practice |
| Nebraska DOR / Auditor of Public Accounts | 4,000 hours | 2 years | Nebraska Department of Revenue or Auditor’s office | Active CPA supervisor |
| Industry, government, or academia | 6,000 hours | 3 years | Private sector, government (other than DOR/Auditor), or higher education | Active CPA supervisor |
| Combination (mixing tracks) | 6,000 hours | 3 years | Any combination | Active CPA supervisor |
Nebraska Department of Revenue and Auditor of Public Accounts experience applications are reviewed by the Board’s Licensing Committee, which may extend processing time compared to standard applications.
Experience duration: under Pathways 1 and 2 (master’s and 150-hour), the experience requirement remains as defined by track (2 years for public accounting / DOR / Auditor, 3 years for industry). Under Pathway 3 (bachelor’s), the minimum experience duration increases to 2 years for the public accounting / DOR / Auditor track and 3 years for industry – the track definitions and hour requirements remain the same.
All initial permits to practice must be approved by Board action before being considered issued. After experience verification is complete, allow approximately 10 business days for Board approval.
Certificate and permit fees
| Fee | Amount |
|---|---|
| Certificate by examination | Not listed; contact Board to confirm |
| Active Permit to Practice | $200.00 |
| Inactive Registration | $90.00 |
| Reciprocal Certificate | $400.00 |
| Firm Permit | $100.00 |
| Office fee (all Nebraska firms) | $50.00 |
| Annual Register (certificate holders without permit) | $5.00 |
| Replacement of Permit | $15.00 |
| CPE late reporting | $100.00 |
| Permit renewal late penalty | $250.00 |
Certificate holders who do not yet hold a permit to practice must register the certificate annually ($5) to maintain their certificate in good standing.
What are the CPA ethics requirements in Nebraska?
Nebraska requires two separate ethics exams, both completed before the certificate application is submitted.
Nebraska Board of Public Accountancy Ethics Exam
| Detail | Nebraska Board Ethics Exam |
|---|---|
| Format | 5 multiple choice questions |
| Open book | Yes – any written, publicly available sources may be used |
| Topics | Nebraska Rules of Professional Conduct (Chapter 5, Title 288); AICPA Code of Professional Conduct; Circular 230; PCAOB standards |
| Coverage | Integrity and objectivity; confidential client information; contingent fees; acts discreditable to the profession; firm names and forms of organisation |
| Submission | Printed copy of responses submitted with Certificate Application and Citizen Attestation Form |
| Results | Board notifies candidate; graded exam is not returned; suggested correct responses are provided for educational purposes |
| Passing score | Not stated; Board determines results |
| Individual examination | Collaboration is not permitted |
The Nebraska Board Ethics Exam is available as a PDF on the Board’s website and is completed independently before the certificate application is filed.
AICPA Professional Ethics exam
| Detail | AICPA Professional Ethics |
|---|---|
| Course | Professional Ethics: The American Institute of Certified Public Accountants’ Comprehensive Course (For Licensure) |
| Passing score | 90% or higher (required for licensure) |
| Submission | Completion certificate attached to the Certificate by Exam application in Certemy |
Both ethics exams must be completed before applying for the certificate. Applications are submitted via Certemy, the Nebraska Board’s online licensing platform.
What are the CPA requirements for international candidates in Nebraska?
| Detail | Nebraska |
|---|---|
| US citizenship required | No |
| Residency required | Yes – Nebraska resident, regularly employed in Nebraska, or place of business in Nebraska |
| SSN required | Yes |
| Minimum age | None |
| Foreign credential evaluation | NIES or any NACES member organisation |
Nebraska imposes no citizenship requirement but does require a qualifying connection to the state for both the exam and the certificate. SSN is required at both stages. Candidates must be a Nebraska resident, regularly employed in Nebraska, or have a place of business in the state.
For candidates with education completed outside the United States, Nebraska accepts credential evaluations from NASBA International Evaluation Services (NIES) or any member organisation of the National Association of Credential Evaluation Services (NACES).
The evaluation must include an equivalency summary, credential analysis, course-by-course listing, and course credit analysis. Completed original evaluations must be submitted directly from the evaluation service to CPAES. Coursework completed as part of a Chartered Accountant or similar professional programme is considered professional training and is not accepted toward Nebraska’s academic requirements.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Nebraska?
Nebraska’s permit renewal cycle is tied to birth year rather than certificate number.
| CPE requirement | Detail |
|---|---|
| Hours per biennial period | 80 hours |
| Ethics minimum | 4 hours per biennial period |
| Personal development courses | Up to 16 hours (must relate to CPA’s current employment) |
| CPE must be earned by | 31 December of the year preceding renewal |
| CPE must be reported by | 31 January of the renewal year |
| Permit renewal deadline | 30 June of renewal year |
| Reinstatement CPE | 120 hours including 4 ethics |
| Records | Maintained by licensee; Board may audit |
| Initial permit | No CPE required |
Renewal cycle by birth year:
- Odd birth year (1985, 1987, 1989 etc.): renew in odd-numbered years (2025, 2027, 2029)
- Even birth year (1986, 1988, 1990 etc.): renew in even-numbered years (2026, 2028, 2030)
CPE is earned during the two calendar years preceding the renewal year and reported by 31 January of that renewal year. For example, an odd birth year CPA renewing by 30 June 2027 must complete 80 hours between 1 January 2025 and 31 December 2026 and report them by 31 January 2027.
No CPE is required for the initial permit to practice. Nebraska CPAs apply for their first permit after completing the experience requirement without any prior CPE obligation. The CPE clock starts at the first renewal cycle.
5-year post-exam rule: If more than 5 years have elapsed between passing the CPA exam and applying for a certificate or permit to practice, the applicant must file affidavits with the Board confirming 120 hours of approved CPE including 4 ethics hours, all completed within the 3 years immediately preceding the application.
FAQs
Not from 17 July 2026. LB 718 creates a third licensure pathway under which candidates with a bachelor’s degree (120 semester hours) and the required accounting concentration can qualify for a Nebraska CPA certificate with two years of experience.
The existing 150-hour pathway (with track-dependent experience) and the master’s degree pathway continue alongside the new route.
Nebraska already reduced its exam sitting requirement to 120 hours from 1 January 2025 via LB 854; LB 718 now completes that reform by extending the flexibility to licensure.
Nebraska’s experience requirements are notably longer than most states. Under the public accounting track, candidates need 4,000 hours over at least 2 years; under the industry, government, or academia track, the requirement is 6,000 hours over at least 3 years.
Add 4 to 5 years of education, 6 to 18 months to pass all four exam sections within the 30-month window, and both ethics exams, and the realistic total timeline is 6 to 8 years for most candidates.
Nebraska’s strict restriction on using the CPA title until the permit is issued means candidates cannot present themselves as CPAs during the experience phase.
Yes – CPAs licensed in other US jurisdictions may apply for a Nebraska reciprocal certificate for $400. Nebraska also offers automatic mobility – out-of-state CPAs in good standing from substantially equivalent jurisdictions can practise in Nebraska without obtaining a Nebraska licence, one of only a small number of US states to offer this.
Nebraska CPAs whose principal place of business is Nebraska can similarly practise in states recognising Nebraska’s substantial equivalency. Use the NASBA Mobility Tool to verify your eligibility in any specific state.
Nebraska CPAs serve a diversified economy anchored by financial services, insurance, agriculture, and manufacturing.
Omaha is home to several major financial institutions, insurance companies, and the headquarters of Berkshire Hathaway, creating consistent demand for CPAs in financial reporting, internal audit, and advisory roles. Lincoln contributes government and university-sector work.
For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
US citizenship is not required, but Nebraska requires a qualifying connection to the state – residency, regular employment in Nebraska, or a place of business in the state – for both the exam and the certificate. SSN is required.
Foreign-educated candidates must have credentials evaluated by NIES or a NACES member organisation. Both the Nebraska Board Ethics Exam and the AICPA Professional Ethics exam (90%) must be completed before the certificate application.
Yes, in most cases. Nebraska is recognised as substantially equivalent under NASBA’s mobility framework. Nebraskans who have automatic practice privilege in another state can generally practise there without a separate licence.
Candidates who certify under the new Pathway 3 (bachelor’s degree, 120 hours) should verify education requirements with target states before providing services there, as many states still require 150 credit hours for reciprocal licensure. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Nebraska Board of Public Accountancy.
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