Licensing Requirements

Nebraska is a two-tiered state. This means becoming a licensed CPA involves two steps:

  1. Obtain a Nebraska CPA Certificate. A Certificate shows that you have met the education requirements, passed the CPA Exam, and completed the required ethics exams. However, a Certificate alone does not allow you to use the CPA title or practice public accountancy in Nebraska.
  2. Obtain an Active Permit to Practice. After receiving your Certificate and meeting the education and experience requirements, you may apply for an Active Permit. The Active Permit allows you to use the CPA title and practice public accountancy in Nebraska.

Requirements for an Initial Permit to Practice

To qualify for an Initial Permit to Practice, you must:

  • Hold a Nebraska CPA Certificate in good standing;
  • Complete at least 24 semester hours of upper-level accounting courses, not including principles of accounting;
  • Complete at least 24 semester hours of general business courses, including Business Ethics; and
  • Meet one of the following pathways.

Pathway 1: Master’s Degree and One Year of Experience

  • Earn a master’s degree from an accredited college or university; and
  • Complete at least 2,000 hours of qualifying experience over a period of at least one year, but no more than three years.

Pathway 2: Bachelor’s Degree + 30 Additional Credit Hours, and One Year of Experience

  • Earn a bachelor’s degree from an accredited college or university;
  • Complete 30 additional semester hours of college education; and
  • Complete at least 2,000 hours of qualifying experience over a period of at least one year, but no more than three years.

Pathway 3: Bachelor’s Degree and Two Years of Experience

  • Earn a bachelor’s degree from an accredited college or university; and
  • Complete at least 4,000 hours of qualifying experience over a period of at least two years, but no more than six years.

What Experience Qualifies?

Experience may be earned in public accounting, business, government, or academia. Your work must involve accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills and must be completed under the direct supervision of an active CPA.

Experience must generally be earned within the 10 years before you apply. If your experience is more than 10 years old, you must complete 120 hours of approved CPE, including four hours of ethics, during the three calendar years before applying.

For the complete requirements and Experience Verification Form, visit the Experience page.

Renewing an Active Permit

An Active Permit to Practice must be renewed every two years by June 30 of your renewal year.

To renew, you must:

  • Complete 80 hours of approved CPE during the two calendar years before renewal;
  • Include at least four hours of ethics;
  • Complete your CPE by December 31 of the year before renewal;
  • Report your CPE by January 31 of your renewal year; and
  • Complete your permit renewal by June 30.

If your first permit was issued after July 1 of the year before it expires, you will generally need 40 hours of CPE for your first renewal.

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