To apply for a Nebraska CPA Certificate, you must meet at least one of the following requirements:
- Be a Nebraska resident;
- Have a place of business in Nebraska; or
- Be regularly employed in Nebraska.
These requirements are found in Nebraska Revised Statute § 1-114.
Nebraska CPA Exam Candidates
Use this application if you applied for and passed the CPA Exam as a Nebraska candidate.
How to Apply
- Complete both required ethics exams:
- Include your answers to the Nebraska Ethics Exam and your AICPA Ethics Exam completion certificate with your application.
- Submit the Certificate by Exam Application through Certemy.
The application link will take you to Certemy, where you can create an account and submit your application.
Reciprocal Applicants Who Do Not Qualify for the Four-in-Ten Pathway
Use this application if you hold an active CPA certificate or license from another state but do not have at least four years of qualifying experience within the 10 years immediately before applying.
You must meet Nebraska’s current education and other certificate requirements.
How to Apply
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Complete the Authorization for Interstate Exchange of Examination and Licensure Information.
Send the form to the state board that issued your original CPA certificate or license. That board must complete the form and send it directly to the Nebraska Board. The other state board may charge a fee for this service.
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Request official transcripts from each college or university you attended. Transcripts must be sent directly by the institution to the Nebraska Board.
Transcripts may be emailed securely to nbpa.office@nebraska.gov or mailed to:
Nebraska State Board of Public Accountancy
P.O. Box 94725
Lincoln, NE 68509 - Complete the AICPA Professional Ethics Exam and include your completion certificate with your application.
- Submit the Reciprocal Certificate Application through Certemy.
Reciprocal Applicants Meeting the Four-in-Ten Experience Requirement
You may qualify for this pathway if you:
- Hold an active CPA certificate or license from another state; and
- Have at least four years of qualifying experience completed within the 10 years immediately before applying.
Qualifying experience may be earned in public practice, private industry, government, or academia. The experience must meet Nebraska’s requirements.
Applicants who qualify for this pathway do not have to meet Nebraska’s current education requirements.
How to Apply
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Complete the Four-in-Ten Authorization for Interstate Exchange of Examination and Licensure Information.
Send the form to the state board that issued your original CPA certificate or license. That board must complete the form and send it directly to the Nebraska Board. The other state board may charge a fee for this service.
- Submit the required experience form showing that you completed at least four years of qualifying experience within the 10 years immediately before applying.
- Complete the AICPA Professional Ethics Exam and include your completion certificate with your application.
- Submit the Four-in-Ten Reciprocal Certificate Application through Certemy.
Important Information
A Nebraska CPA Certificate alone does not allow you to practice public accountancy or use the CPA title in Nebraska. You must also obtain an Active Permit to Practice unless you qualify for Nebraska’s practice-privilege provisions.
If you are unsure which application to complete, please contact the Board office before applying.