Nebraska CPA Requirements
How to become a CPA in the state of Nebraska…
How to become a CPA in Nebraska?
To sit for the CPA Exam and become a licensed public accountant, you must first meet certain eligibility requirements that differ by state. This page contains everything you need to know about the CPA licensing process in Nebraska.
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Overview of Nebraska Requirements
150
Semester Units
$1,222
in Application fees
2
Years of Experience
YES
Residency or
Citizenship Requirements
YES
International Exam Program
YES
Ethics Exam
Nebraska CPA requirement details:
Credit Requirements: Applicants must meet the 150-hour educational requirement, with a minimum of 30 semester hours in general business subjects and 30 hours in accounting above the introductory level. Accounting courses must cover each of the following subjects:
- Taxation
- Auditing
- Financial accounting theory
- Accounting information systems
- Governmental or not-for-profit accounting
Minimum degree: Baccalaureate or higher with a concentration in Accounting.
Additional Requirements: None.
Educational Requirement: CPA candidates must have 150 semester hours or the equivalent in quarter hours, including 30 hours in accounting courses above the introductory level and 30 hours in general business courses.
Experience Requirements: The required practice duration depends on the type of experience the applicant has obtained. Nebraska Board of Public Accountancy requires at least 4,000 hours or two years of public accounting experience, two years of auditing experience, or three years of business, government, or academia accounting experience.
Ethics Exam: Yes – all applicants must pass the AICPA uniform professional ethics exam.
Social Security Requirements: Yes
Participates in International Exam Program: Yes
Minimum Age: 18 years.
Citizenship: Applicants must be permanent residents of Nebraska, be regularly employed, or own a business in the state.
More Requirements: None.
Nebraska Board of Public Accountancy
1526 K Street, Suite 410
Lincoln, NE 68508
P: 402-471-3595
F: 402-471-4484
Initial application fee: $185
Registration fee: $85
Re-examination fees: re-examination applicants must pay a Board fee of $238.15 for each exam section and a registration fee of $85.
AUD: $238.15
FAR: $238.15
REG: $238.15
BEC: $238.15
Total: $1,222.60
All fees are non-refundable.
CPA licenses issued in Nebraska must be renewed on a biennial basis by June 30.
Nebraska CPAs must complete 80 CPE hours within two calendar years, including four hours of professional ethics study, to renew their licenses.
For more information on Nebraska’s CPA examination and licensing process, please visit the Nebraska Board of Public Accountancy or the Nebraska Society of CPAs website.
Additional resources and a detailed guide on requirements for Nebraska’s CPA examination and licensing can be found here.
Note: Read the Nebraska Public Accountancy Act for a better understanding of the state’s CPA policies.
Note: Read the Montana Statutes for a better understanding of the state’s CPA examination and licensure policies. Publiuc Accountants.
