Frequently Asked Questions
What is the difference between a CPA Certificate and an Active Permit to Practice?
Nebraska is a two-tiered state. A CPA Certificate is issued after an individual passes the CPA Exam and meets the applicable education requirements. An Active Permit to Practice is issued after the individual also meets the experience and other licensing requirements.
A CPA Certificate alone does not authorize an individual to practice public accountancy or use the CPA title in Nebraska.
What are the experience requirements for an Active Permit to Practice?
Nebraska offers three pathways:
- Pathway 1: A postbaccalaureate degree and at least 2,000 hours of qualifying experience completed over a period of at least one year.
- Pathway 2: A bachelor’s degree, 30 additional semester hours of education, and at least 2,000 hours of qualifying experience completed over a period of at least one year.
- Pathway 3: A bachelor’s degree and at least 4,000 hours of qualifying experience completed over a period of at least two years.
The experience must have been completed within the 10 years immediately before the application for an Active Permit to Practice.
Where may I earn qualifying experience?
Qualifying experience may be earned in:
- A CPA firm;
- Private industry;
- Government; or
- Academia.
Experience earned in each setting is evaluated under the same standards.
Who must supervise my experience?
Your experience must be supervised by a CPA who holds an active permit or license issued by Nebraska or another state.
The supervising CPA must be able to verify your work and confirm that your experience involved accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills.
May I combine experience from different employers or types of employment?
Yes. Qualifying experience from multiple employers or employment settings may be combined.
A separate experience form should be completed by the supervising CPA for each employer or period of employment. Your combined experience must satisfy the total hours and minimum time period required for your licensing pathway.
Does part-time employment count toward the experience requirement?
Yes. Part-time experience may qualify if it is properly supervised and includes qualifying accounting-related work.
Your experience must still satisfy the required number of hours and the minimum time period for your selected pathway.
Does an internship count toward the experience requirement?
An internship may count if the work meets Nebraska’s experience requirements and is completed under the supervision of an actively licensed CPA.
How recent must my experience be?
Qualifying experience must have been completed within the 10 years immediately before you apply for an Active Permit to Practice.
What documentation is required to verify my experience?
The appropriate experience form must be completed and signed by the CPA who supervised your work. If you worked for multiple employers or supervising CPAs, you may need a separate form for each period of employment.
The Board may request additional documentation when necessary to determine whether the experience qualifies.
How long does it take to issue an initial Active Permit to Practice?
Processing time depends on whether the application and all required supporting documents are complete. Applications requiring Board or committee review may take additional time.
A permit is not issued until all requirements have been verified and the application has received the required approval.
Is CPE required to obtain an initial Active Permit to Practice?
No. CPE is not required to obtain an initial Active Permit to Practice.
However, CPE will be required to renew the permit. Before applying, you should determine how much CPE you will need to complete before your first renewal deadline.
How much CPE is required to renew an Active Permit to Practice?
Generally, you must complete 80 hours of approved CPE, including 4 hours of ethics, during the two calendar years before renewal.
CPE must be earned by December 31 of the year before your permit expires and reported by January 31 of your renewal year. Different requirements may apply to a permit issued during the second year of a licensing period.
Please review the Board’s CPE Requirements and Information for complete details.
When will my Active Permit to Practice expire?
Active permits expire on June 30 and are renewed every two years. Your renewal year is based on your year of birth:
- Individuals born in an even-numbered year renew in odd-numbered years.
- Individuals born in an odd-numbered year renew in even-numbered years.
What is Inactive Registration?
Inactive Registration is available to eligible Nebraska certificate holders who do not plan to practice public accountancy or use the CPA title in Nebraska.
Inactive registrants are not required to complete CPE, but they must renew their registration and pay the applicable biennial fee. Inactive Registration does not authorize an individual to practice public accountancy or use the CPA title.
How do I return from Inactive Registration to active status?
To reinstate to an Active Permit to Practice, an inactive registrant must:
- Complete 120 hours of approved CPE, including 4 hours of ethics, within the three calendar years before applying for reinstatement.
- Submit documentation showing successful completion of the required CPE.
- Contact the Board office to have the Reinstatement Application assigned through Certemy.
CPE used for reinstatement cannot also be used to renew the permit. Depending on your renewal period, additional CPE may be required.
Do I need to register my CPA Certificate if I have not completed the experience requirement?
No. The Board no longer requires an individual to register a Nebraska CPA Certificate while completing the experience requirement.
No additional action or fee is required until you are ready to apply for an Active Permit to Practice or otherwise change your status.
May an out-of-state CPA practice in Nebraska without obtaining a Nebraska permit?
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 CPA Certificate or Permit to Practice.
The CPA must hold an active license from another state and meet the requirements of Nebraska Revised Statute § 1-125.01. Additional firm-permit requirements may apply, particularly when attest services are provided for an entity with its home office in Nebraska.
Does a CPA firm need a Nebraska firm permit?
A firm providing public-accounting services in Nebraska may be required to obtain a Nebraska firm permit. This can apply even when the firm does not have a physical office in Nebraska or provides only tax, consulting, or compilation services.
Contact the Board office if you are unsure whether your firm must register.
How do I update my name?
Email the Board a copy of the legal document supporting the change, such as a marriage certificate, divorce decree, or court order. The Board will update your name in its licensing records.
For security and continuity, I recommend using the Board’s general email address rather than Heather’s individual email address on the public website.
How do I update my address, email, or employment information?
Update your information through your Certemy account. Changes to your address or employment must be reported to the Board within 30 days.
If you cannot access your Certemy account, contact the Board office for assistance.
What should I do if I have more than one Certemy account?
Do not create another account. Contact the Board office so staff can determine which account should be used and assist with correcting or linking your records.
Are application and renewal fees refundable or prorated?
No. Application and renewal fees are nonrefundable and are not prorated.