Are there restrictions on the name of a CPA firm?
Yes. A firm name cannot be false, misleading, or confusing. The name must also accurately reflect the firm’s legal structure and comply with the Nebraska Public Accountancy Act and the Board’s rules.
Firm names may require review and approval by the Board or its Licensing Committee.
For additional information, review the Board’s Firm Guidelines.
When must a firm obtain a Nebraska firm permit?
A firm with an office in Nebraska must register with the Board.
An out-of-state firm may also be required to obtain a Nebraska firm permit, depending on the services it provides. Attestation services performed for an entity whose home office is in Nebraska must be provided through a firm or affiliated entity that holds a Nebraska firm permit.
A governmental agency or other regulatory body may also require services to be performed by an individual or firm holding a Nebraska permit.
Please contact the Board office if you are unsure whether your firm must register.
Does an out-of-state firm need an owner who holds an individual Nebraska permit?
Not necessarily. Individual CPAs whose principal place of business is outside Nebraska may qualify to practice under Nebraska’s practice-privilege provisions.
However, a firm applying for a Nebraska permit must meet the ownership, licensing, and responsible-CPA requirements that apply to its type of business entity.
For more information, review the Board’s Mobility and Practice Privilege Information.
What is CPA mobility or practice privilege?
Practice privilege allows an eligible CPA whose principal place of business is outside Nebraska to practice public accountancy and use the CPA title in Nebraska without obtaining an individual Nebraska CPA Certificate or Permit to Practice.
The CPA must hold an active license from another state and meet the requirements of Nebraska Revised Statute § 1-125.01.
Attestation services performed for an entity whose home office is in Nebraska must be provided through a firm or affiliated entity holding a Nebraska firm permit.
Does a firm need a Nebraska permit if it only prepares tax returns or provides tax advice?
A Nebraska CPA who offers professional tax services while holding out as a CPA must provide those services through a licensed CPA firm or sole proprietorship.
Different requirements may apply to an eligible out-of-state CPA practicing under Nebraska’s practice-privilege provisions. Please contact the Board office if you are unsure whether an out-of-state firm must obtain a Nebraska firm permit.
Does a firm need a Nebraska permit to perform compilation services?
A Nebraska CPA offering compilation services must provide those services through a licensed CPA firm or sole proprietorship.
An out-of-state firm should contact the Board office to determine whether a Nebraska firm permit is required based on the engagement, the client’s home office, and any other applicable regulatory requirements.
What types of firms may apply for a Nebraska firm permit?
The Board accepts applications for the following types of firms:
- Sole proprietorships;
- General partnerships;
- Limited Liability Partnerships;
- Professional Corporations; and
- Limited Liability Companies.
The application requirements vary depending on the firm’s legal structure and whether the firm is located in or outside Nebraska.
Visit the Board’s Apply for a Firm Permit page to select the appropriate application.
Does Nebraska allow Professional Limited Liability Companies?
No. Nebraska does not recognize the Professional Limited Liability Company, or PLLC, designation for CPA firm registration.
A firm should select a business structure permitted under Nebraska law, such as an LLC, Professional Corporation, partnership, LLP, or sole proprietorship.
Do I need a separate Certemy account for the firm?
Yes. Your firm must have a Certemy account that is separate from your individual CPA account.
Certemy does not allow the same email address to be used for both an individual account and a firm account. You must use a different email address for the firm.
A general firm email address is recommended so the firm does not lose access when an employee leaves.
Does a Professional Corporation or LLC need a Certificate of Registration from the Board?
Yes. The Board must issue a Certificate of Registration before a Professional Corporation or LLC completes the applicable filing with the Nebraska Secretary of State.
The Board will notify the firm through Certemy when the Certificate of Registration is available in the firm’s Digital Wallet.
The firm must then submit the certificate and required business documents to the Nebraska Secretary of State. After the Secretary of State approves the filing, the firm must upload the approved documentation in Certemy.
What documents should a firm upload after receiving approval from the Secretary of State?
The required document depends on the firm’s legal structure and where it was formed:
- An in-state Professional Corporation generally uploads its approved Articles of Incorporation.
- An out-of-state Professional Corporation generally uploads its Certificate of Authority.
- An in-state LLC generally uploads its approved Certificate of Organization.
- An out-of-state LLC generally uploads its Certificate of Authority.
Complete the “SOS Approval” step in the firm’s Certemy application and upload the applicable document.
Does the Board issue a Certificate of Registration for a partnership or LLP?
The Board does not issue a Certificate of Registration for a General Partnership or Limited Liability Partnership.
An LLP must complete the applicable filing with the Nebraska Secretary of State. A General Partnership may also need to file documents with the Secretary of State, depending on the firm’s circumstances.
Contact the Nebraska Secretary of State for information about required business filings.
How often must a Nebraska firm permit be renewed?
Firm permits must be renewed annually and expire on June 30.
Renewing the firm’s business registration with the Nebraska Secretary of State does not renew the firm permit with the Board. These are separate requirements.
Must each Nebraska office be registered?
Yes. Each office maintained in Nebraska for the practice of public accountancy must be registered with the Board.
The firm must identify the CPA responsible for supervising each Nebraska office. Additional office fees may apply.
Review the Board’s Determining Registered Office or Workspace Guidelines for additional information.
Is a home office considered a firm office?
A home used to provide public-accounting services may be considered a firm office and may need to be registered with the Board.
This requirement may apply even if services are provided only part-time or remotely. Contact the Board office if you are unsure whether your home office must be registered.
What is the difference between an office and a workspace?
An office is a location established or maintained for the practice of public accountancy and must be registered with the Board.
A workspace is generally a location used on a limited or part-time basis that is not presented to the public as a firm office. Whether a location qualifies as a workspace depends on how it is used and represented to clients and the public.
Review the Board’s Determining Registered Office or Workspace Guidelines or contact the Board office for assistance.
Does a firm need to report changes in ownership?
Yes. The firm must notify the Board of ownership changes, including the admission or withdrawal of a partner, member, shareholder, or other owner.
The firm should also report changes to its legal name, business structure, responsible CPA, office locations, or contact information.
Contact the Board office before making a significant change so staff can explain which forms and approvals are required.
Does a firm name change require Board approval?
Yes. The proposed name must be reviewed to determine whether it complies with Nebraska law and the Board’s firm-name requirements.
A Professional Corporation or LLC may also need an updated Certificate of Registration from the Board before filing the name change with the Nebraska Secretary of State.
Do not begin using the new name until all required Board and Secretary of State approvals have been completed.
When is peer review required?
A firm that performs services subject to peer review must enroll in an approved peer-review program and comply with the applicable enrollment, scheduling, and reporting requirements.
Peer-review requirements generally apply when a firm performs attest or other engagements covered by the Board’s peer-review rules.
Visit the Board’s Peer Review Information page or contact the Board office for guidance.
What should a new firm report if it plans to perform attest services but has not completed an engagement?
The firm should indicate that it plans to perform attest services and enroll in an approved peer-review program when required.
Contact the Board office if you are uncertain how to answer the peer-review questions in the application or renewal.
May a CPA firm accept commissions, contingent fees, or referral fees?
Certain commissions, contingent fees, and referral fees may be permitted, depending on the services provided and the circumstances.
The firm must comply with the Board’s professional-conduct rules and provide any required disclosures to the client.
Review the Board’s Commission, Contingent Fee or Referral Fee Disclosure Form.
What is an Alternative Practice Structure?
An Alternative Practice Structure, or APS, is an arrangement in which a CPA or CPA firm works with or is associated with a non-CPA business, such as an insurance, wealth management, tax, advisory, or consulting company.
Professional CPA services must be clearly identified and provided through a licensed CPA firm or sole proprietorship—not directly through the non-CPA business.
Visit the Board’s Alternative Practice Structures page for additional requirements and examples.
May experience earned within an Alternative Practice Structure qualify for an Active Permit to Practice?
Yes. Experience earned within an APS may qualify if it involves qualifying accounting-related work and is completed under the direct supervision of an actively licensed CPA.
Experience earned in public practice, private industry, government, or academia is evaluated under the same standards. The required experience is based on the applicant’s education pathway, not the type of employer.
For more information, visit the Board’s Experience Requirements page.
How can I confirm whether a firm has an active Nebraska permit?
Use the Board’s online license search to verify the firm’s current status.
The firm’s Secretary of State registration does not confirm that its Nebraska CPA firm permit is active. These are separate registrations.