Important Licensing Information
Nebraska is a two-tiered state. An individual generally receives a Nebraska CPA Certificate after passing the CPA Exam and meeting the applicable education requirements. A certificate alone does not authorize an individual to use the CPA title or practice public accountancy in Nebraska. An Active Permit to Practice is required.
Active Permit to Practice
You must hold an Active Permit to Practice to:
- Practice public accountancy in Nebraska; or
- Use or display the CPA title in Nebraska.
Active permits are renewed every two years and expire on June 30. Renewal years are based on the permit holder’s birth year:
- Individuals born in an even-numbered year renew in odd-numbered years.
- Individuals born in an odd-numbered year renew in even-numbered years.
Application and renewal fees are nonrefundable and are not prorated.
No CPE is required to obtain an initial Active Permit to Practice. However, to renew the permit, you generally 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 to the Board by January 31 of your renewal year. Please review the Board’s CPE Requirements and Information for additional requirements and limitations.
Inactive Registration
If you have completed the experience requirement but do not plan to practice public accountancy or use the CPA title in Nebraska, you may apply for Inactive Registration and pay the biennial inactive registration fee of $90.
Inactive Registration:
- Keeps your Nebraska CPA Certificate in good standing;
- Does not allow you to practice public accountancy in Nebraska; and
- Does not allow you to use or display the CPA title.
If you have not completed the experience requirement, you are not required to register your Nebraska CPA Certificate with the Board. No additional action or fee is required unless you later apply for an Active Permit to Practice or Inactive Registration.
Practice Privilege for Out-of-State CPAs
An eligible CPA whose principal place of business is outside Nebraska may practice public accountancy and use the CPA title in Nebraska under the state’s practice-privilege provisions without obtaining an individual Nebraska CPA Certificate or Permit to Practice.
To qualify, the individual must:
- Hold an active CPA license from another state;
- Have a principal place of business outside Nebraska;
- Have passed the Uniform CPA Examination and met the applicable education and experience requirements for initial licensure; and
- Not have a CPA license, certificate, or permit under suspension or revocation for disciplinary reasons.
CPAs practicing in Nebraska under practice privilege are subject to the Nebraska Public Accountancy Act, the Board’s rules, and the Board’s disciplinary authority.
Additional requirements apply when providing attest services for an entity with its home office in Nebraska. Those services must be performed through a firm or affiliated entity that holds a Nebraska firm permit.
For additional information, please review Nebraska Revised Statute § 1-125.01.
Keeping Your Information Current
You must notify the Board within 30 days of any change to your address or employment. Please update your information through your Certemy account or contact the Board office for assistance.
Failure to Comply
Failure to maintain the proper license or comply with the Nebraska Public Accountancy Act and the Board’s rules may result in disciplinary action, including suspension or revocation of your certificate or permit.
Status of a Certificate Holder
Effective July 17, 2026, Nebraska Revised Statute § 1-117 provides that an individual who passes the CPA Exam has no status as a certified public accountant until the individual has met the required education and experience requirements and has been issued both a CPA Certificate and an Active Permit to Practice.
Qualifying experience may be earned in a CPA firm, private industry, government, or academia, provided it meets the requirements of Nebraska law and the Board’s rules.
For additional information, please review the Board’s Experience Requirements.