Nebraska’s practice-privilege provisions allow certain CPAs licensed in another state to practice public accountancy and use the CPA title in Nebraska without obtaining an individual Nebraska CPA Certificate or Permit to Practice.
Who Qualifies?
An out-of-state CPA may practice in Nebraska under practice privilege if the individual:
- Has a principal place of business outside Nebraska;
- Holds an active CPA license from another state;
- Passed the Uniform CPA Examination;
- Met the applicable education and experience requirements when initially licensed; and
- Does not have a CPA license, certificate, or permit suspended or revoked for disciplinary reasons.
An eligible CPA practicing under these provisions does not need to apply for an individual Nebraska permit, notify the Board, or pay an individual licensing fee.
Responsibilities of CPAs Practicing Under Practice Privilege
A CPA practicing in Nebraska under practice privilege agrees to:
- Follow the Nebraska Public Accountancy Act and the Board’s rules;
- Be subject to the Nebraska Board’s jurisdiction and disciplinary authority; and
- Stop providing services in Nebraska if the CPA’s authority to practice in the state of the CPA’s principal place of business is no longer valid.
What If My Principal Place of Business Moves to Nebraska?
Practice privilege only applies when your principal place of business is outside Nebraska. If your principal place of business moves to Nebraska, you must obtain a Nebraska CPA Certificate and Active Permit to Practice before continuing to practice public accountancy or use the CPA title in Nebraska.
When Is a Nebraska Firm Permit Required?
Any firm performing attest services in Nebraska must hold a Nebraska firm permit, regardless of where the firm is located.
A governmental agency or other regulatory body may also require services to be performed by an individual or firm holding a Nebraska permit.
Additional Information
- Nebraska Revised Statute § 1-125.01—Practice Privilege
- Current Nebraska Public Accountancy Act
- Title 288—Nebraska Board of Public Accountancy Rules
- CPA Mobility
Because mobility requirements vary by state, CPAs providing services in another state should review that state’s laws and licensing requirements.