Experience

There are three types of experience that can be submitted for a Permit to Practice in Nebraska. Regardless of which type of experience the applicant has, they must have been supervised by an active CPA (in any state) that whole time. It is acceptable to combine different types of experience, however when doing so, the experience requirement increases to 3 years.  Only experience earned within the last 10 years will be considered.

Public Accounting Experience

Applicants who have earned their experience in a Public Accounting firm must show 4,000 hours of experience earned in at least 2 years.

PAA 1-136.02 (1)(a) Two years of accounting experience satisfactory to the board, in any state or foreign country, in employment as an accountant in a firm,proprietorship, partnership, corporation, limited liability company, or other business entity authorized to in any state to engage in the practice of public accountancy 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.

In addition to the Initial Permit to Practice Application, the following must be submitted:

1. Certificate of Public Accounting Experience Form

Nebraska Department of Revenue & Nebraska Auditor of Public Accounts Experience

Applicants who have earned their experience at the Nebraska Department of Revenue and/or the Nebraska Auditor of Public Accounts must show 4,000 hours of experience earned in at least 2 years. Please note that all applications submitted with Department of Revenue or Auditor of Public Accounts experience are reviewed by the Licensing Committee which may extend processing time.

PAA 1-136.02 (1)(c) Two years of accounting experience satisfactory to the board in employment as an accountant in the office of the Auditor of Public Accounts or the Department of Revenue 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.

In addition to the Initial Permit to Practice Application, the following must be submitted:

1. NAPA & NDR Experience Form
2. Official job description for position(s) held other than Auditors I and II
3. Letter of recommendation from CPA supervisor signing off on experience

Business, Government and Academia Experience

Applicants who have earned their experience in private industry, government or academia must show 6,000 hours earned in at least 3 years. Please note that all applications submitted with Business, Government and Academia experience are reviewed by the Licensing Committee which may extend processing time.

PAA 1-136.02 (1)(b) Except as provided in subdivision (c) of this subsection, three years of accounting experience satisfactory to the board, in any state or foreign country, in the employment as (i) an accountant in government or business 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 or (ii) faculty at a college or university of recognized standing 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.

In addition to the Initial Permit to Practice Application, the following must be submitted:

1. Business, Government and Academia Experience Form
2. Official job description for position(s) held
3. Letter of recommendation from CPA supervisor signing off on experience