Experience Requirements
Download the Experience Verification Form
To qualify for an Initial Permit to Practice, you must:
- Hold a Nebraska CPA Certificate that is in good standing and has not been revoked;
- Complete the required accounting and general business coursework; and
- Satisfy one of the following education and experience pathways.
Licensure Pathways
| Pathway | Education | Qualifying Experience |
|---|---|---|
| Pathway 1 | Master’s degree from an accredited college or university | At least 2,000 hours completed in no less than one year and no more than three years |
| Pathway 2 | Bachelor’s degree from an accredited college or university, plus 30 additional semester hours of college education | At least 2,000 hours completed in no less than one year and no more than three years |
| Pathway 3 | Bachelor’s degree from an accredited college or university | At least 4,000 hours completed in no less than two years and no more than six years |
Coursework Requirements
Regardless of the pathway selected, all applicants must complete:
- At least 24 semester hours of upper-level accounting coursework, excluding principles of accounting; and
- At least 24 semester hours of general business coursework, including Business Ethics.
Complete education requirements are available in Title 288, Chapter 9.
Official Transcripts
Official transcripts must be sent directly to the Board by the college or university:
Email: nbpa.office@nebraska.gov
Mail:
Nebraska Board of Public Accountancy
P.O. Box 94725
Lincoln, NE 68509-4725
If you previously submitted official transcripts demonstrating that you met the education requirements when applying for your Nebraska CPA Certificate, you do not need to submit the same transcripts again.
What Experience Qualifies?
Qualifying experience may be earned in public accounting, business, government, or academia. The work must involve services or advice using accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills.
All experience must be completed under the direct supervision of an active CPA who holds a Nebraska permit or an equivalent credential issued by another state.
For the statutory requirements, review Nebraska Revised Statute § 1-136.02(1)(c).
Experience Verification Form
Submit an Experience Verification Form for each licensed CPA who directly supervised your qualifying experience.
- Each supervising CPA’s signature must be notarized.
- You may submit multiple forms; qualifying hours will be combined.
- Eligible internship hours may count toward the experience requirement.
We recommend completing all forms before beginning the Initial Permit application.
When Must the Experience Be Earned?
Qualifying experience generally must have been earned within the 10 years immediately preceding the application date.
If the experience was earned more than 10 years before applying, the applicant 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.