Please note that any application may be reviewed by the Licensing Committee, which can cause a delay in processing the application.
Certificate: Signifies having met the educational requirements, the successful completion of the Uniform CPA Examination, and an examination in professional ethics as approved by the Board. A certificate holder may not call themselves a CPA nor practice public accountancy in Nebraska until the work experience requirement has been met and a permit to practice (active license) has been issued.
Permit to Practice: License issued to a certificate-holder upon meeting the work experience requirement. A licensee may call themselves a CPA and practice public accountancy in Nebraska.