Licensing Requirements

Requirements for an Active Permit to Practice

Nebraska’s Two-Step Licensing Process

Nebraska is a two-tier state, which means becoming an active CPA involves two steps:

  1. Nebraska CPA Certificate: Issued after you meet the applicable education requirements, pass the Uniform CPA Examination, and complete the required ethics examination.
  2. Active Permit to Practice: Issued after you hold a Nebraska CPA Certificate and meet the applicable education and experience requirements.

A Nebraska CPA Certificate alone does not allow you to practice public accountancy or use or display the CPA title in Nebraska. You must also obtain an Active Permit to Practice.

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 the required accounting and general business coursework; and
  • Meet one of the following education and experience 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 no less than one year and 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 no less than one year and 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 no less than two years and no more than six years.

Required Coursework

Regardless of the pathway selected, every applicant must complete:

  • At least 24 semester hours of accounting coursework beyond principles of accounting;
  • At least 24 semester hours of general business coursework; and
  • Coursework that includes Business Ethics.

The required accounting coursework must cover all six of the following subject areas:

  1. Financial accounting
  2. Cost or managerial accounting
  3. Tax
  4. Auditing
  5. Accounting information systems
  6. Governmental and not-for-profit accounting

You do not need to complete a separate course for each subject area. However, your coursework must demonstrate coverage of all six areas.

Questions About Coursework or Educational Eligibility?

The Nebraska Board of Public Accountancy does not preapprove individual courses or guarantee that a particular course will satisfy the educational requirements for CPA licensure.

Before enrolling in coursework, we recommend reviewing Nebraska’s education requirements with an academic advisor at the institution you plan to attend.

To receive an official determination of whether your education meets Nebraska’s CPA licensure requirements, you must submit an Academic Credential Evaluation through NASBA Licensing Services. Applications are submitted online through the NASBA CPA Portal.

For additional information about the licensing evaluation process and eligibility requirements, visit NASBA Licensing Services.

Qualifying Experience

Qualifying experience may be earned in public accounting, business, government, or academia. The 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.

  • One year of experience consists of at least 2,000 hours completed in no less than one year and no more than three years.
  • Two years of experience consists of at least 4,000 hours completed in no less than two years and no more than six years.

Experience must generally be earned within the 10 years immediately preceding the application. Applicants whose experience was earned more than 10 years before applying must complete 120 hours of approved Continuing Professional Education, including at least four hours of ethics, during the three calendar years immediately preceding the application.

Applicants must submit an Experience Verification Form completed by the supervising CPA. The supervisor’s signature must be notarized.

Review the complete Experience Requirements and access the Experience Verification Form.

Applying for an Initial Permit

Before applying, you should:

  1. Confirm that your Nebraska CPA Certificate is in good standing.
  2. Complete the applicable education and experience requirements.
  3. Have your supervising CPA complete and notarize the Experience Verification Form.
  4. Request that official transcripts be sent directly to the Board if qualifying transcripts are not already on file.
  5. Contact the Board office to request that the Initial Permit to Practice Application be assigned to your Certemy account.

If you previously submitted official transcripts demonstrating that you met the applicable education requirements, you do not need to submit the same transcripts again.

Renewing an Active Permit

An Active Permit to Practice must be renewed every two years by June 30 of the permit holder’s renewal year.

Renewal years are based on the permit holder’s 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.

To renew an Active Permit, you must:

  • Complete 80 hours of approved Continuing Professional Education during the two calendar years preceding renewal;
  • Include at least four hours of ethics;
  • Complete the required CPE by December 31 of the year before renewal;
  • Report the completed CPE to the Board by January 31 of the renewal year; and
  • Complete the Active Permit renewal by June 30.

Permits issued after July 1 of the year preceding expiration generally require 40 hours of CPE for the first renewal.

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

Laws and Regulations

Applicants are responsible for complying with the requirements established in the Nebraska Public Accountancy Act and the Board’s Rules and Regulations.

Requirements for an Active Permit to Practice 

Chapter 9.004 Educational Requirements:

004.04A Upon application for a permit to practice, a certificate holder shall have completed, at a minimum:

(1) A baccalaureate degree from an accredited college or university (as defined and specified in Title 288 Chapter 9-001 and 9-002).

(2) 24 semester hours or 36 quarter hours in accounting beyond principles of accounting. The subjects to be covered shall include all of the subjects listed under 004.02A (1-6).

(3) 24 semester hours or 36 quarter hours in general business. The subjects to be covered shall include some or all of the subjects listed under 004.02B (1-10).

(4) Content covering the subject of Business Ethics.

004.04B If the time elapsed exceeds six years since the applicant has completed the examination prior to applying for a certificate or permit to practice, the applicant shall file with the Board properly completed affidavits of successful completion of 120 hours of approved courses of continuing education, including 4 hours of ethics courses, within the three years preceding application for a certificate or permit to practice.

004.05 Review of Transcripts; Appropriate level of coursework; transfer hours. For purposes of meeting the educational requirements and for issuance of a certificate or permit to practice, an applicant’s official transcript or transcripts shall be reviewed by the Board or its designee to determine if the applicant‘s educational program complies with the requirements of the law and these rules. In reviewing the transcript or transcripts, hours in courses which have contained the required subjects listed in 9-004.02A and B which have been earned at a non-four-year institution and are transferred to a four-year institution shall be considered as acceptable in meeting the educational requirements.

004.05A A maximum of 12 semester or 18 quarter hours can be earned at a two-year institution after a baccalaureate degree has been granted. Any semester or quarter hours included on the baccalaureate degree transcript are not subject to the 12 semester or 18 quarter hour maximum rule.

004.06 Reciprocal Certificates. An applicant for a reciprocal certificate shall be deemed to have met the requirements of Nebraska Revised Statutes, Section 1- 106, et. seq. if he or she meets the following conditions:

004.06A Holds a current and unrevoked certificate then in full force and effect in any state; and

004.06B Has a postsecondary education which is substantially equivalent to the requirements contained in Nebraska Revised Statutes, Section 1-106, et. seq. The Board or its designee shall determine, based upon information provided by the applicant for a reciprocal certificate, if the applicant has education which is substantially equivalent to the requirements contained in Nebraska Revised Statutes.

004.07 Application procedures. Any person making initial application to take the Uniform CPA Examination and for issuance of a certificate or permit to practice shall be required to submit an official transcript or transcripts showing that the applicant has satisfied the educational requirements as prescribed in these rules. The Board or its designee shall determine whether the applicant is eligible to sit for the Uniform CPA Examination and eligible for issuance of a certificate or permit to practice. If the Board or its designee cannot readily determine that an applicant has satisfied the educational requirements as prescribed in these rules, notification shall be made to the applicant. The burden of showing that the applicant’s educational records contain compliance with the educational requirements contained in these rules shall rest solely with the applicant.

Statutory Authority: Section 1-113 R.R.S. 1943