Forms and Applications

The forms and applications available online are listed below. If you cannot find the form you need or are unsure which application to complete, please contact the Board office before applying.

Not all forms are available online.

Please allow approximately four to six weeks for an application to be reviewed and processed. Applications requiring Committee review may take longer.

Address and Name Changes

To change your legal name, email the Board office and include documentation supporting the change, such as a marriage certificate or court order.

To update your mailing address, email address, or other contact information, log in to your Certemy account and update your profile.

CPA Examination

NASBA’s CPA Examination Services processes CPA Exam applications for Nebraska.

Nebraska CPA Certificate Applications

A Nebraska CPA Certificate shows that an individual has met the education, examination, and ethics requirements. A Certificate alone does not authorize an individual to practice public accountancy or use the CPA title in Nebraska. An Active Permit to Practice is also required.

For complete requirements, visit the Apply for a Nebraska CPA Certificate page.

Certificate by Examination

Use this application if you applied for and passed the CPA Exam as a Nebraska candidate.

Certificate by Reciprocity

Use this application if you hold an active CPA certificate or license from another state but do not qualify for the Four-in-Ten pathway.

Complete the following:

  1. Reciprocal Certificate Application
  2. Authorization for Interstate Exchange of Examination and Licensure Information

The Interstate Exchange form must be sent 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.

Four-in-Ten Reciprocity

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.

Applicants using this pathway must complete the following:

  1. Four-in-Ten Reciprocal Certificate Application
  2. Four-in-Ten Authorization for Interstate Exchange of Examination and Licensure Information
  3. Four-in-Ten Experience Form

The Interstate Exchange form must be sent to the state board that issued your original CPA certificate or license. The completed form must be sent directly from that state board to the Nebraska Board.

Individual Permit and Registration Forms

An Active Permit to Practice allows a Nebraska Certificate holder to use the CPA title and practice public accountancy in Nebraska.

For additional information, visit the following pages:

Initial Permit to Practice

Contact the Board office for the current Initial Permit to Practice Application.

Inactive Registration

To request an Inactive Registration Application, contact:

Reinstatement of an Active Permit

To request a Reinstatement of Active Permit Application, contact:

Other Status Changes

Continuing Professional Education Forms

Active Permit holders must complete and report continuing professional education as required by the Board.

For complete requirements and reporting instructions, visit the CPE Requirements and Information page.

CPA Firm Applications and Forms

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.

For complete firm requirements and application instructions, visit the Apply for a Firm Permit page.

Important Certemy Account Information

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.

A general firm email address is recommended so the firm does not lose access to its account when an employee leaves.

Sole Proprietorship Applications

Choose the application based on where your practice is located:

Professional Corporation Applications

Choose the application based on where your firm is located:

After the application is reviewed, the Board will issue a Certificate of Registration. The firm must submit the Board-issued Certificate of Registration and the required business documents to the Nebraska Secretary of State.

Limited Liability Company Applications

Choose the application based on where your firm is located:

After the application is reviewed, the Board will issue a Certificate of Registration. The firm must submit the Board-issued Certificate of Registration and the required business documents to the Nebraska Secretary of State.

Limited Liability Partnership Applications

Choose the application based on where your firm is located:

The Board does not issue a Certificate of Registration for an LLP. An LLP must complete the required filing with the Nebraska Secretary of State and upload the approved documentation through its Certemy application.

General Partnership Applications

Choose the application based on where your firm is located:

The Board does not issue a Certificate of Registration for a general partnership. Depending on the firm’s circumstances, additional filings with the Nebraska Secretary of State may be required.

Annual Certificate of Registration

Professional Corporations and Limited Liability Companies must obtain a Certificate of Registration from the Board each year.

After the initial firm application is completed, the annual Certificate of Registration application will generally be assigned automatically to the firm’s Certemy account approximately one month before it is due.

The Certificate of Registration and the annual firm Permit to Practice are separate requirements. Completing one does not complete or renew the other.

Firm Name Changes

A proposed firm name or name change must be reviewed and approved by the Board before the firm begins using the new name.

Firm Disclosures and Additional Guidance

Laws and Regulations