Education Requirements to Sit for the CPA Exam
To sit for the CPA Exam, an applicant must:
- Hold a bachelor’s degree or higher from an accredited college or university;
- Complete at least 24 semester hours of accounting coursework beyond principles of accounting; and
- Complete at least 24 semester hours of general business coursework.
The 24 accounting hours may include coursework in some or all of the six accounting subject areas listed in Section 004.02A. Coverage of all six areas is not required to sit for the CPA Exam.
NAC Title 288 - Chapter 9 Education (eff. 7/25/26)
004 Educational Requirements;
Preface: The Nebraska State Board of Public Accountancy is dedicated to ensuring that the educational preparation of CPAs reflects a broad-based educational program which incorporates the latest information and knowledge in the areas of accounting, auditing and general business as well as an understanding of the world and the relationships between business enterprises, government, and not- for- profit entities.
The Board will not furnish or prescribe specific curriculum which colleges or universities should adopt; rather it urges colleges and universities to adopt innovative approaches and programs designed to best meet the needs of the profession and society.
004.01 CPA Examination Candidates - For the Purpose of Nebraska Revised Statutes, Section 1-106 et. seq., as revised, the education requirements to sit for the Uniform CPA Examination shall be a baccalaureate or higher degree from an accredited college or university (as defined and specified in Title 288, Chapter 9-001 and 9-002) and the subject area requirements as outlined within Sections 004.02A & B.
004.02 Eligibility. The candidate will be required, as a condition of acceptance for sitting for the first time for the Uniform CPA Examination, to provide the Board or its designee with an official transcript or transcripts that show his or her postsecondary education program has included, as follows:
004.02A 24 semester or 36 quarter hours in accounting beyond principles of accounting. The subjects to be covered in these hours shall include some or all of the following:
(1) Financial accounting theory and problems
(2) Cost and managerial accounting
(3) Tax preparation and planning
(4) Auditing
(5) Accounting information systems
(6) Governmental and not-for-profit accounting.
004.02B 24 semester or 36 quarter hours in general business. The subjects to be covered in these hours shall include some or all of the following:
(1) Macro and microeconomics
(2) Business law
(3) Marketing
(4) Management
(5) Finance
(6) Business Ethics
(7) Principles of accounting
(8) Business communication
(9) Quantitative applications in business
(10) Data analytics
004.03 Any person making initial application to take the Uniform CPA examination shall be deemed to have met the educational requirement contained in the law and these rules if the applicant has earned a graduate degree in accounting from an accounting program or department that is accredited in accounting by an accrediting agency recognized by the Board.
004.04 Upon applying for and receiving a certificate, a certificate holder may apply for a permit to practice, as outlined within Section 1-136 et. Seq., as revised, after meeting all other requirements as outlined within the law and these rules.