Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Nebraska Board of Public Accountancy licenses CPAs in Nebraska. Its rules and forms are the authority for everything on this page.
Nebraska CPAs need 80 hours of CPE, including 4 hours of ethics, in each two-year reporting period.
Sources: nbpa.nebraska.gov/cpe/cpe-requirements-and-information, nbpa.nebraska.gov, nbpa.nebraska.gov/individuals/licensing-requirements-0
Nebraska is a two-tier state: a CPA certificate comes first, and an active permit to practice is needed to use the CPA title. Active permits renew every two years by June 30, with renewal years set by birth year.
Sources: nbpa.nebraska.gov/individuals/licensing-requirements-0, nbpa.nebraska.gov/individuals/fee-schedule, nbpa.nebraska.gov/individuals/out-state-cpas-applying-nebraska-licensure
Since July 17, 2026 (LB 718), Nebraska has three pathways to an active permit: a master's degree with one year of experience, a bachelor's degree plus 30 semester hours with one year, or a bachelor's degree with two years. Every pathway requires 24 semester hours of accounting, 24 of general business, the Uniform CPA Exam and the AICPA ethics exam.
Sources: nbpa.nebraska.gov/individuals/licensing-requirements-0, nbpa.nebraska.gov/individuals/experience, nbpa.nebraska.gov/exams/cpa-exam, nbpa.nebraska.gov/node/518, nbpa.nebraska.gov/sites/default/files/doc/Nebraska%20CPA%20Exam%20%26%20New%20Licensure%20Pathways%20%E2%80%93%20Effective%20July%2017%2C%202026_0.docx, nbpa.nebraska.gov/sites/default/files/doc/Experience%20Requirements%20for%20an%20Active%20Permit%20to%20Practice%20MEMO.pdf, nbpa.nebraska.gov/sites/default/files/doc/education-guidelines-7.2026.pdf, nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB718.pdf
Nebraska CPAs need 80 hours of CPE, including 4 hours of ethics, in each two-year reporting period. Four of the 80 hours must be ethics. The AICPA Professional Ethics Exam taken for the certificate does not count toward the renewal ethics requirement. Inactive and inactive-retired registrants do not report CPE. No CPE is needed for an initial permit, and a permit issued after July 1 of the year before expiration needs 40 hours at the first renewal.
The 80 hours are earned in the two calendar years before renewal and finished by December 31 of the year before renewal. CPE is reported biennially through the Board's Certemy system by January 31 of the renewal year; licensees born in even-numbered years upload by January 31, 2027. Keep supporting evidence for six years after each course.
Nebraska is a two-tier state: a CPA certificate comes first, and an active permit to practice is needed to use the CPA title. Active permits renew every two years by June 30, with renewal years set by birth year. Biennial; people born in even years renew in odd years and people born in odd years renew in even years. June 30 of the renewal year. The Board's fee schedule lists $200 for an active permit to practice, $200 for a reciprocal certificate and $90 for inactive registration. It lists a $250 consent-order penalty for failing to renew on time and $100 for failing to report CPE on time.
A CPA licensed in another state who lives, has a place of business or is regularly employed in Nebraska applies for a reciprocal certificate, either through the Four-in-Ten pathway (four years of qualifying experience in the last 10 years, with no Nebraska education review) or through regular reciprocity with an education review; both require proof of the AICPA Professional Ethics Exam. Other out-of-state CPAs practice under the practice privilege in Section 1-125.01 of the Public Accountancy Act.
To sit for the exam, a candidate needs a bachelor's degree or higher from an accredited college or university, at least 24 semester hours of accounting beyond principles, and at least 24 semester hours of general business (Title 288, Chapter 9, 004.01 and 004.02). A graduate degree in accounting from an accredited accounting program also meets the exam education requirement. Candidates can apply up to 30 days before the degree is awarded. For the permit, the 24 accounting hours must cover financial, cost or managerial, tax, auditing, accounting information systems, and governmental and not-for-profit accounting, and coursework must include business ethics. Since July 17, 2026, Nebraska does not require 150 semester hours. LB 718, signed by Governor Pillen in 2026, added a bachelor's-degree pathway with two years of experience; 150 hours (a bachelor's plus 30 semester hours) now shortens the experience requirement to one year, as does a master's degree.
Master's and bachelor's-plus-30-hours applicants need 2,000 hours of qualifying experience over one to three years; bachelor's-only applicants need 4,000 hours over two to six years. Experience in public accounting, business, government or academia counts under the same standards, under the direct supervision of an active CPA, verified on a notarized form (Neb. Rev. Stat. 1-136.02(1)(c)). An applicant whose experience was earned more than 10 years before applying also needs 120 CPE hours including 4 ethics hours in the three calendar years before applying.
Passing the AICPA Professional Ethics Exam is part of obtaining the Nebraska CPA certificate, which is a prerequisite to the active permit.
CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.
