Experience

To qualify for an Initial Permit to Practice:

• You must hold a Nebraska CPA Certificate that is in good standing and has not been revoked.
• You must meet the education requirements established in Title 288, Chapter 9.
• You must satisfy one of the following licensure pathways:

Pathway 1 - Master's Degree + 1 year experience

• Master's degree from an accredited college or university; and
• At least 2,000 hours of qualifying accounting experience completed in no less than one year and no more than three years.

Pathway 2 - Bachelor's Degree + 30 additional credit hours + 1 year experience

• Bachelor's degree from an accredited college or university;
• Plus an additional 30 semester hours of college education; and
• At least 2,000 hours of qualifying accounting experience completed in no less than one year and no more than three years.

Pathway 3 - Bachelor's Degree + 2 years experience

• Bachelor's degree from an accredited college or university; and
• At least 4,000 hours of qualifying accounting experience completed in no less than two years and no more than six years.

All applicants must have completed:

• At least 24 semester hours of upper-level accounting (not including principle of accounting courses); and
• At least 24 semester hours of general business with coverage in Business Ethics.

You must request your official transcript(s) be sent directly from the educational institution to the Board by email at nbpa.office@nebraska.gov or by mail.

• If you previously submitted official transcripts showing your qualifying education when applying for your Nebraska CPA Certificate, you do not need to resubmit them.

Qualifying Experience

Qualifying experience may be obtained in public accounting, business, government, or academia. All experience is evaluated under the same statutory standards and must be obtained under the direct supervision of an active CPA.

• One year of experience consists of at least 2,000 hours completed in no less than one year and no more than three years.
• Two years of experience consists of at least 4,000 hours completed in no less than two years and no more than six years.

You must submit the Experience Verification Form with your application.

• The form must be completed by your supervising CPA and include the supervisor's notarized signature.
• It is recommended that the Experience Verification Form be completed before starting this application.

Experience must have been earned within the ten years immediately preceding the date of application. Applicants whose experience was earned more than ten years before applying must complete 120 hours of approved Continuing Professional Education (CPE), including four hours of ethics, during the three calendar years immediately preceding the application.

Per the Nebraska Public Accountancy Act regarding experience attained:

State Statute 1-136.02 1(c):

(c) The experience acquired to satisfy the requirement under this subsection shall be satisfactory to the board and shall include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills. The experience shall be under the supervision of an active certified public accountant who is the holder of a permit issued under subdivision (1)(a) of section 1-136 or the equivalent issued by another state. The experience may be gained through employment in public practice, government, industry, or academia as acceptable to the board

Experience Application