Firms 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.
An eligible CPA whose principal place of business is outside Nebraska may practice in Nebraska under the state’s practice-privilege provisions without obtaining an individual Nebraska permit. However, 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.
Firms applying for a Nebraska permit must meet the ownership, licensing, and responsible-CPA requirements that apply to their type of business entity. Please contact the Board office if you are unsure whether your firm must register.
Important Certemy Account Information
The links below will take you to Certemy, where you can create an account and submit your firm application.
If you already have a Certemy account for your individual CPA credential, you must use a different email address for the firm account. Certemy does not allow the same email address to be used for both an individual account and a firm account.
Sole Proprietors
Choose the application that applies to your practice:
Professional Corporations
Choose the application that applies to your firm:
Application Process
- Complete and submit the Professional Corporation application through Certemy.
- After the application is reviewed, the Board will issue a Certificate of Registration. You will be notified through Certemy when the certificate is available in the firm’s Digital Wallet.
- Submit the Board-issued Certificate of Registration to the Nebraska Secretary of State, along with the required business documents and fees.
- After the Secretary of State approves the filing, complete the “SOS Approval” step in Certemy. Upload the approved Articles of Incorporation or Certificate of Authority, as applicable.
- After all requirements are met, the Board will issue the firm’s Permit to Practice. You will be notified through Certemy when the permit is available in the firm’s Digital Wallet.
Limited Liability Companies
Choose the application that applies to your firm:
Application Process
- Complete and submit the Limited Liability Company application through Certemy.
- After the application is reviewed, the Board will issue a Certificate of Registration. You will be notified through Certemy when the certificate is available in the firm’s Digital Wallet.
- Submit the Board-issued Certificate of Registration to the Nebraska Secretary of State, along with the required business documents and fees.
- After the Secretary of State approves the filing, complete the “SOS Approval” step in Certemy. Upload the approved Certificate of Organization or Certificate of Authority, as applicable.
- After all requirements are met, the Board will issue the firm’s Permit to Practice. You will be notified through Certemy when the permit is available in the firm’s Digital Wallet.
Secretary of State Information
The Nebraska Secretary of State currently charges $30 to file the Board-issued Certificate of Registration. Additional business filing fees may apply.
Please review the Secretary of State’s Forms and Fee Information for current requirements and fees.
Mail the Board-issued Certificate of Registration and other required documents to:
Nebraska Secretary of State
Corporations Division
P.O. Box 94608
Lincoln, NE 68509-4608
Limited Liability Partnerships
Choose the application that applies to your firm:
- In-State Limited Liability Partnership Application
- Out-of-State Limited Liability Partnership Application
A Limited Liability Partnership must file a Statement of Qualification and any other required documents with the Nebraska Secretary of State. The Board does not issue a Certificate of Registration for an LLP.
After completing the required Secretary of State filing, upload the approved documentation through the firm’s Certemy application.
General Partnerships
Choose the application that applies to your firm:
Depending on the firm’s circumstances, a general partnership may need to file a Statement of Partnership Authority or other documents with the Nebraska Secretary of State. Please contact the Secretary of State to determine which filings are required.
The Board does not issue a Certificate of Registration for a general partnership.
Firm and Office Renewals
Nebraska firm permits must be renewed annually and expire on June 30.
Each office maintained in Nebraska for the practice of public accountancy must also be registered with the Board. The firm must identify the CPA responsible for supervising each Nebraska office.