The AICPA Uniform CPA exam is known to be exceptionally challenging on its own, but this process is further complicated by each state providing their own set of requirements to fulfill before the applicant qualifies both to sit the exam and to apply for licensure. Therefore, we have compiled a detailed summary of the Nebraska State Board of Accountancy’s requirements. This also includes details on transferring your existing credits or CPA license to Nebraska, or to maintain your existing Nebraska CPA license. As these requirements are subject to change, we recommended confirming all information with the Nebraska State Board of Public Accountancy to make sure you qualify, and to verify that the charges have not been updated since this piece was published.


Nebraska does not have a minimum age requirement to sit the CPA exam.


There is a residency requirement in Nebraska, with alternative options of either having a place of business in Nebraska or being employed in Nebraska.


Nebraska requires either US citizenship or proof of being a legal alien with a USCIS document.


Nebraska has a credit requirement of 150 (225 quarter) semester hours with a bachelor’s degree or higher from a college or university to sit the CPA exam. This degree must be accredited by and institution under one of the Board-recognized accrediting agencies mentioned below. 

The 150 hours must include the following:

  • Accounting (30 hours/45 quarter – above introductory level), including the following subjects:
    • Financial Accounting Theory
    • Taxation
    • Auditing
    • Cost/managerial Accounting
    • Accounting Information Systems
    • Governmental/not-for-profit accounting
  • Business (36 hours) including the following subjects:
    • Business ethics
    • Macroeconomics
    • Business Law
    • Business Communication
    • Finance
    • Management
    • Quantitative Applications in Business
    • Principals of Accounting
  • The remaining 90 semester or 135 quarter hours in general education and electives, which could include general business courses. The subjects to be covered in these hours shall include, at a minimum:
    • Oral and written communication skills
    • Mathematics
    • Arts, natural sciences, social sciences or humanities
    • Statistics

Acceptable credit

  • Credit earned at a two-year institution is only acceptable when transferred to a regionally accredited four-year university and applied towards the applicant’s degree
  • A person who expects to meet the 150-credit hour and degree requirements within 120 days of taking the exam is eligible to take the exam
  • CPA Review Courses may be accepted when taken at a regionally accredited institution and credit is awarded for the courses
  • Correspondence, online courses and CLEP credit are acceptable only when you receive credit for the courses at a regionally accredited university and they appear on an official transcript

Recognized accreditation

Credits from graduate schools must be issued by accredited institutions the are part of the Council for Higher Education Accreditation (CHEA,) or which are accredited by the Association to Advance Collegiate Schools of Business (AACSB,) the Association of Collegiate Business Schools and Programs (ACBSP) or the U.S. Department of Education (USDE.)

Non-recognized accreditation

Education received from institutions that were not part of an accredited institution as stipulated above can appeals to have their education recognized through:

  • Letters of recommendation regarding the applicant or the non-accredited institution
  • Material from accounting firms regarding the quality of the educational program or the candidates from the non-accredited institution
  • Evaluations of the applicant regarding his or her educational background, from faculty members of accredited institutions
  • Listings of the non-accredited institution in directories or publications which attest to the quality of the educational programs at that institution
  • Membership of the non-accredited institution in organizations which attest to the quality of the non-accredited institution
  • Any other material acceptable to the Board

Foreign Educations

Accountants who graduated from international institutions must have their transcripts evaluated by either the NASBA International Evaluation Services (NIES) or a member of the National Association of Credential Evaluation Services (NACES.) These services will then notify the applicant whether their education was found to be substantially equivalent to that of the Nebraska State Board of Public Accountancy’s educational requirements. If not, they will be informed of which requirements need to be fulfilled. If they are found to be substantially equivalent, then the applicant can request the evaluation service to send an official copy of their evaluation to the CPAES.

Work Experience

Nebraska CPA applicants are required to acquire at least 4,000 hours of work experience acquired in no less than two years either before or after passing the CPA exam. These can be earned in any state or jurisdiction that is consistent with Nebraska’s requirements and must be supervised under the direct supervision of a CPA with a valid license. However, business, governmental, or academia experience requires 6,000 hours in a period of not less than three years under the direct supervision of a CPA with an active permit to practice.


The Nebraska State Board of Public Accountancy requires the candidate to take the Nebraska State Ethics Exam according to these stipulations, as well as the Professional Ethics: The American Institute of Certified Public Accountants’ Comprehensive Course and exam.

How to Apply for the CPA Exam in Nebraska

To apply to take the Nebraska CPA exam, applicants will need to:

  • Create an account with NASBA’s CPA Examination Service through their CPA Portal
  • Meet the educational requirements
  • Submit a Certificate of Enrollment if you are graduating within the next 120 days
  • Submit the application form
  • Pay the $185.00 application fee
  • Request the Registrars of all the issuing institutions of their educations to submit official copies of their transcripts to NASBA. This can either be done through either:
    • Paper post in sealed envelopes to – Nebraska Coordinator CPA Examination Services PO Box 198469 Nashville, Tennessee 37219-8469
    • Online directly from the university of college to
  • Include official copies of transcript translations and official copies of the transcript themselves where necessary
  • Include official credit evaluations where applicable, sent direct from the evaluation service
  • Include the application and application fee for transference of CPA exam results for partial completion from another state where applicable


Application Fee$185.00
Auditing & Attestation (AUD)$226.15
Financial Accounting & Reporting (FAR)$226.15
Regulation (REG)$226.15
Business Environment & Concepts (BEC)$226.15
Registration fee ($85.00 x 4)$340.00

Fees are non-refundable. Most exams can be rescheduled. 

Applying for CPA Licensure

To apply for CPA licensure in Nebraska, you will need to:

  • Submit your application to the state board
  • Request all transcripts from all issuing institutions be sent directly by each Registrar to the State Board
  • Submit your social security number
  • Submit the Certificate of Public Accounting Experience form
  • Submission of copies of name change documentation where relevant
  • Pay the application fee of $100.00

After the Board’s Executive Director’s approval, Board staff will electronically submit the Authorization to Test (ATT) to NASBA.

Practice Privilege for Out-of-State License Holders

A CPA who holds an out-of-state license recognized as substantially equivalent to that of Nebraska can practice in Nebraska without applying for a state CPA license on condition that:

  • They have a valid CPA license that is recognized as being substantially equivalent to that of Nebraska’s
  • The license is current in the issuing state or jurisdiction
  • Their principal place of business is in the state of licensure
  • They do not have an office or represent in Nebraska
  • They have fulfilled the 150-credit hour requirement, have acquired one year of work experience and have passed the CPA exam
  • The individual will stop practicing in Nebraska should the license expire in the issuing state

Reciprocal Application

Interstate License Reciprocity

Nebraska recognizes interstate reciprocity of CPA licenses from jurisdictions and states that are considered to be substantially equivalent to that of Nebraska’s. In order to apply for CPA license conversion, you will need to me the following requirements as well:

  • Prove that you passed the CPA exam in another state or jurisdiction
  • Proof of acquiring a bachelor’s degree or higher from an accredited institution
  • Proof of meeting the 150-semester hour and educational requirements outline above
  • Proof of passing the AICPA Ethics exam
  • Poof of meeting the CE requirements
  • Submit the Reciprocal Certificate Application form
  • Pay the $100.00 processing fee
  • Pay the $185.00 licensing fee

International License Reciprocity

Nebraska ONLY recognizes NASBA/IQAB’s International Qualification Examination (IQEX) results in lieu of the Uniform CPA exam from the following countries:

NASBA’s Mutual Recognition Agreements. This means that license holders from the institutions listed below are permitted to take in lieu of the full CPA exam.

IQAB has currently established MRAs with the following professional bodies:

The IQEX exam fee is $835.

Non-recognized foreign license holders

All other foreign license holders will have to follow the same route as outlined under the ‘foreign educations’ heading outlined above. They will then need to take the full CPA exam.

NTS Validation Period

You will receive your Notice to Schedule (NTS) upon paying for your Payment Coupon from NASBA. You will have 6 months from the date of issuance in which to write your CPA exam, or the NTS will expire. You will then need to reapply for the exam. Therefore, before trying to save money by applying for multiple exams at once, make sure that you will be able to study for them and schedule them in beforehand.

License Renewal Requirements

Nebraska CPA license holders are required to renew their licenses biennially by June 30th based on their birth year. They are also required to meet the CPE requirement of 80 hours during that time. During each cycle, they must fulfill an 80-continued professional education (CPE) hour requirement. However, any CPE earned must be reported annually by January 31st with the CPE reporting form. Aside from a requirement of 4 hours of Ethics biennially, there are no other specific educational requirements beyond their being relevant to public accountancy.

Acceptable CPE hours:

  • Each correspondence program hour is worth one CPE credit hour
    • Instruction received at accredited colleges or universities:
    • Per semester system credit hour = 15 CPE hours
    • Per quarter system credit hour = 8 CPE hours
    • Per noncredit class hour = 1 CPE hour
    • No more than 50% of CPE may be earned through college courses
  • No more than 16 CPE hours may be claimed from Technical Committee Service meetings
  • CPE Lecturer or Discussion Leader (max. 40 hours)
  • Publishing Books or Articles (Max. 20 hours)
  • Computer courses (Max. 20 hours)
  • Nano-learning courses can only be reported in 50-minute blocks, which will then count as 1 CPE hour. This can only account for 50% of overall CPE
  • Correspondence and online courses are acceptable if certificates can be issued upon request, with a minimum requirement of 50 minutes of class time
  • Published articles – no more than 16 CPE hours
  • Formal learning programs must have a length of at least 50 minutes
  • Excess hours cannot be carried over to the next period.

Further details can be found here.

Inactive license holders

Nebraska CPA license holders can opt to change their license status to ‘inactive’ for a processing fee of $70.00. However, this must be done by June 30th of a cycle. This will allow them to maintain their license by paying biennial the ‘inactive’ renewal fees, without the need to meet the CPE requirements. However, they will not be permitted to practice as a CPA until their license is made ‘active’ again. In order to switch their license status back, they will need to apply for reinstatement and meet the license renewal requirements stipulated above, as well as proof of meeting 120 CPE hours within the last three calendar years including 4 hours of Ethics.

Reinstatement fee: $175.00

License Fee: $185.00

Expired license holders

Any CPA who fails to pay the biennial renewal fee and provide proof of meeting 120 CPE hours within the last three calendar years including 4 hours of Ethics. You may also be subject to other disciplinary action.

Reinstatement fee: $175.00

License Fee: $185.00

State Board

Nebraska Board of Public Accountancy