Out-of-State CPAs: Applying for Nebraska Licensure

If you hold an active CPA license in another state, you may apply for a Nebraska CPA Certificate through reciprocity. Nebraska uses a two-step licensing process:

  1. Obtain a Nebraska CPA Certificate.

  2. Obtain an Active Permit to Practice.

To qualify for a Nebraska CPA Certificate, you must meet at least one of the following:

  • Be a Nebraska resident.

  • Have a place of business in Nebraska.

  • Be regularly employed in Nebraska.

If you do not meet any of these criteria, you may be able to practice in Nebraska under practice privilege instead. Practice privilege allows a CPA who holds an active license in another state to practice in Nebraska without a Nebraska certificate or permit, if the requirements of Section 1-125.01 of the Public Accountancy Act are met. See our Practice Privilege page for details.

Step 1: Apply for a Nebraska CPA Certificate

Choose the reciprocity pathway that matches your qualifying experience. Select the application link for that pathway to sign in to Certemy or create an account and begin your application.

Four-in-Ten Reciprocity

If you have at least four years of qualifying experience within the 10 years immediately preceding your application, you may qualify for the Four-in-Ten pathway. Applicants who qualify are not required to meet Nebraska’s current education requirements.

To apply:

  1. Complete the applicant portion of the Four-in-Ten Authorization for Interstate Exchange of Examination and Licensure Information. Send it to the board that originally issued your CPA certificate or license. That board must complete the remaining sections and return the form directly to the Nebraska Board. The issuing board may email the completed form directly to nbpa.office@nebraska.gov.

  2. Submit the required experience form documenting at least four years of qualifying experience within the preceding 10 years.

  3. Provide proof of completing the AICPA Professional Ethics Exam.

  4. Submit the Four-in-Ten Reciprocal Certificate Application through Certemy.

Regular Reciprocity

If you do not meet the Four-in-Ten experience requirement, apply through the regular reciprocity pathway. This pathway includes a review of your education to determine whether you meet Nebraska’s applicable requirements.

To apply:

  1. Complete the applicant portion of the Authorization for Interstate Exchange of Examination and Licensure Information. Send it to the board that originally issued your CPA certificate or license. That board must complete the remaining sections and return the form directly to the Nebraska Board. The issuing board may email the completed form directly to nbpa.office@nebraska.gov.

  2. Have official transcripts sent directly from each college or university to the Nebraska Board.

  3. Provide proof of completing the AICPA Professional Ethics Exam.

  4. Submit the Regular Reciprocal Certificate Application through Certemy.

Official transcripts may be sent securely by the institution to nbpa.office@nebraska.gov or mailed to:

Nebraska State Board of Public Accountancy

P.O. Box 94725

Lincoln, NE 68509

Step 2: Obtain Your Active Permit to Practice

After your Nebraska CPA Certificate is approved, contact the Board office to have the Active Permit to Practice application assigned to your Certemy account. You must meet the applicable permit requirements, including verification of your qualifying experience.

If Your Experience Is More Than 10 Years Old

If your qualifying experience was earned more than 10 years before you apply for your initial Active Permit, you must also document 120 hours of approved CPE, including at least 4 hours of ethics, completed within the three calendar years preceding your application.

You must still submit verification of your qualifying experience. Meeting the CPE requirement does not change which reciprocity pathway you qualify for. To waive Nebraska’s education requirements, you must still meet the Four-in-Ten experience requirement.

See Title 288, Chapter 7, Section 001.01D of the Board’s rules.

Before You Begin Practicing

A Nebraska CPA Certificate alone does not authorize you to practice public accountancy or use the CPA title in Nebraska. An Active Permit to Practice is also required.

If you are licensed in another state and do not intend to apply for a Nebraska certificate, you may be able to practice in Nebraska under practice privilege.

Does Your Firm Also Need a Nebraska Permit?

Nebraska’s firm mobility is limited. An out-of-state CPA firm that performs attest services for a client with a home office in Nebraska must hold a Nebraska Firm Permit to Practice, even if its CPAs practice in Nebraska under a practice privilege without Nebraska licenses.

Individual CPA licensure and firm permits are separate requirements. Visit our Firm Licensing page for firm permit requirements and instructions on applying through Certemy.

Questions?

If you are unsure which application to complete or how the requirements apply to your experience, contact the Board office.

Phone: 402-471-3595

Email: nbpa.office@nebraska.gov