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
The following links will take you to the Certemy website to create an account and submit the Application for Sole Proprietorship.
Sole Proprietorships 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.
Professional Corporations
The following links will take you to the Certemy website to create an account and submit the Application for CPA Firm as a Professional Corporation (PC).
- In-state Professional Corporation (PC) Application
- Out-of-state Professional Corporation (PC) Application
Application Steps:
- Complete this online form for setup of a CPA Firm as an PC.
- Board staff will issue the firm a Certificate of Registration and notify the firm via their Certemy account that the Certificate is available in the firm's Digital Wallet.
- The firm will need to send the Certificate of Registration to the Secretary of State (SOS) with the $30 fee and all other required paperwork and fees by the SOS to incorporate the firm.
- After the paperwork has been filed by the SOS, the firm will need to complete the "SOS approval" step in this form and upload a copy of the approved Certificate of Organization.
- Board staff will issue the CPA Firm permit to practice and notify the firm via their Certemy account that the permit to practice is available in the firm's Digital Wallet.
Mail the Certificate of Registration to the following address:
Nebraska Secretary of State
Corporations Division
PO Box 94608
Lincoln, NE 68509-4608
Limited Liability Companies
The following links will take you to the Certemy website to create an account and submit the Application for CPA Firm as a Limited Liability Company (LLC).
- In-state Limited Liability Company (LLC) Application
- Out-of-state Limited Liability Company (LLC) Application
Application Steps:
- Complete this online form for setup of a CPA Firm as an LLC.
- Board staff will issue the firm a Certificate of Registration and notify the firm via their Certemy account that the Certificate is available in the firm's Digital Wallet.
- The firm will need to send the Certificate of Registration to the Secretary of State (SOS) with the $30 fee and all other required paperwork and fees by the SOS to incorporate the firm.
- After the paperwork has been filed by the SOS, the firm will need to complete the "SOS approval" step in this form and upload a copy of the approved Certificate of Organization.
- Board staff will issue the CPA Firm permit to practice and notify the firm via their Certemy account that the permit to practice is available in the firm's Digital Wallet.
Mail the Certificate of Registration to the following address:
Nebraska Secretary of State
Corporations Division
PO Box 94608
Lincoln, NE 68509-4608
Limited Liability Partnerships
The following links will take you to the Certemy website to create an account and submit the Application for CPA Firm as a Limited Liability Partnership (LLP).
- In-state Limited Liability Partnership (LLP) Application
- Out-of-state Limited Liability Partnership (LLP) Application
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
The following links will take you to the Certemy website to create an account and submit the Application for CPA Firm as a General Partnership.
General 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.
Additional Information
Determining Registered Office or Workspace Guidelines