Apply for Permit

Firms must register with the Board if they are practicing public accountancy in the state of Nebraska and/or for a Nebraska client. Firms based out of state do not need to have a partner licensed in Nebraska; they just need to provide the name of the licensed partner responsible for Nebraska business. Individuals may practice under Mobility within a firm that is currently licensed in Nebraska.

Sole Proprietors

Application for Firm Permit for Sole Proprietor


Professional Corporations

Application for CPA Firm as a Professional Corporation

Application for CPA Firm as a Foreign Professional Corporation

Professional Corporations are required to file with the Nebraska Secretary of State to conduct business. Upon receipt and review of the above application, the Board will issue a Certificate of Registration and send two copies to the firm. The firm will then need to send one copy to the Nebraska Secretary of State with the appropriate fee.


Limited Liability Companies

Application for CPA Firm as a Limited Liability Company

Application for CPA Firm as a Foreign Limited Liability Company

Limited Liability Companies are required to file with the Nebraska Secretary of State to conduct business. Upon receipt and review of the above application, the Board will issue a Certificate of Registration and send two copies to the firm. The firm will then need to send one copy to the Nebraska Secretary of State with the appropriate fee.


Limited Liability Partnerships

Application for CPA Firm as a Limited Liability Partnership

Limited Liability Partnerships are required to file with the Nebraska Secretary of State to conduct business. However, unlike Professional Corporations and Limited Liability Companies, the Board does not issue a Certificate of Registration. 


General Partnership

Application for CPA Firm as a General Partnership


Additional Information

Firm Guidelines

Determining Registered Office or Workspace Guidelines

Commission, Contingent Fee or Referral Fee Disclosure Form

Separation of Services Disclosure Form