The requirements to become a CPA in Nebraska can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in NE then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!
Contents
- 1 7 Simple Steps to Becoming a CPA in Nebraska
- 1.1 Meet the Eligibility Requirements for the CPA Exam
- 1.2 Fulfill the NE CPA Education Requirements
- 1.3 Apply to Sit for the CPA Exam and Pay the Exam Fees
- 1.4 Study for, and PASS the CPA Exam!
- 1.5 NE CPA Work Experience Requirements
- 1.6 Pass the AICPA Ethics Exam and NBPA Ethics Exams
- 1.7 Get Your CPA License!
- 2 Additional Resources and Information
7 Simple Steps to Becoming a CPA in Nebraska
Meet the Eligibility Requirements for the CPA Exam
Here are the basic age and citizenship requirements to sit for the CPA exam in Nebraska.
- Minimum age requirement?: No
- US citizenship required?: No
- Nebraska residency required*?: Yes
- Minimum level of education required: See next section
- Valid Social Security Number (SSN)** required?: Yes
*You must be a resident of Nebraska, have a place of business, or be regularly employed in the state of Nebraska.
**An Individual Taxpayer Identification Number (ITIN) may also be provided
Fulfill the NE CPA Education Requirements
Nebraska’s requirements to sit for the CPA Exam and get your license are the same. Here’s a breakdown of exactly what’s needed to become a CPA in Nebraska:
- Have at least 150 semester (or 225 quarter) hours AND a bachelor’s degree (or higher) from a U.S. accredited college, university or foreign equivalent
- Nebraska will let you sit for the exam as long as you’re within 60-90 days of satisfying the 150-hour requirement, meaning you can sit for the CPA Exam while you’re still in college!
- At least 30 semester (45 quarter) hours in accounting above the introductory level (subjects to be covered include):
- Financial accounting theory,
- Cost/managerial accounting,
- Taxation,
- Auditing,
- Accounting information systems, and
- Governmental/not-for-profit accounting
- At least 30 semester (45 quarter) hours in general business subjects (subjects to be covered include):
- Macroeconomics,
- Microeconomics,
- Business law,
- Marketing,
- Management,
- Finance,
- Business ethics, and
- Principles of accounting
Apply to Sit for the CPA Exam and Pay the Exam Fees
Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.
The cost to apply and register for all four parts of the CPA Exam in Nebraska are as follows:
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*Nebraska‘s Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time. If you need to schedule or re-take any sections beyond your initial NTS window, an $85 re-examination fee plus the associated exam section fees above will apply.
Study for, and PASS the CPA Exam!
Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.
Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?
By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.
The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.
As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!
You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.
If you still can’t decide which course is best, send me an email and I’ll personally help you!
NE CPA Work Experience Requirements
In addition to the education requirements discussed above, the Nebraska Board of Public Accountancy requires that you have a certain amount of work experience before you can be permitted to practice in the state. There are three paths to meeting the work experience requirement you may choose from:
Path 1: Public Accounting Experience
- Applicants who have earned their experience in a Public Accounting firm must show 4,000 hours of experience earned in at least 2 years.
- In addition to the Initial Permit to Practice Application, the following must be submitted:
Path 2: Nebraska Department of Revenue & Nebraska Auditor of Public Accounts Experience
- Applicants who have earned their experience at the Nebraska Department of Revenue and/or the Nebraska Auditor of Public Accounts must show 4,000 hours of experience earned in at least 2 years.
- All applications submitted with Department of Revenue or Auditor of Public Accounts experience are reviewed by the Licensing Committee, which may extend processing time.
- In addition to the Initial Permit to Practice Application, the following must be submitted:
- NAPA & NDR Experience Form
- Official job description for position(s) held other than Auditors I and II
- Letter of recommendation from CPA supervisor signing off on experience
Path 3: Business, Government and Academia Experience
- Applicants who have earned their experience in private industry, government or academia must show 6,000 hours earned in at least 3 years.
- All applications submitted with Business, Government and Academia experience are reviewed by the Licensing Committee, which may extend processing time.
- In addition to the Initial Permit to Practice Application, the following must be submitted:
- Business, Government and Academia Experience Form
- Official job description for position(s) held
- Letter of recommendation from CPA supervisor signing off on experience
Pass the AICPA Ethics Exam and NBPA Ethics Exams
The Nebraska Board requires you to complete both an AICPA ethics course AND a Nebraska state ethics course prior to obtaining your CPA license. Thankfully these exams aren’t that difficult and if you’ve passed the CPA Exam then you should have no problem passing these 🙂 . Let’s take a look at each one in more detail:
AICPA Ethics Exam
The AICPA Ethics Exam is a self-study course that may be completed any time before, during, or after you sit for the CPA exam so long as it’s completed within 2 years of submitting your CPA license application. The exam consists of 40 multiple-choice questions that must be answered with a score of 90% or higher. To prepare for it, you’ll receive a 100-page textbook from the AICPA upon registration.
You can take the exam online or via a paper form that you’ll submit through the mail. You’ll have three attempts to pass the exam if you take the online version. After that, you’ll need to complete the exam via the paper / snail-mail route.
The exam and related materials can cost anywhere from $209 – $270, depending on whether you register as an AICPA member or not.
Pro-tip: After completing the exam, be sure to download your certificate of completion. You’ll need to submit it to the Nebraska State Board as part of your license application.
Nebraska Board of Public Accountancy Ethics Examination
This course is also open-book and can be completed completely online. Follow this link for more information about Nebraska’s state ethics exam.
Get Your CPA License!
Finally! After passing the CPA exam and meeting all of the education and work experience requirements above, you’ll finally be able to apply for your CPA license!
Note: Nebraska is a two-tiered state, meaning an individual is issued a Certificate first upon showing successful passage of the CPA exam and then is issued a Permit to Practice upon showing completion of the experience requirement.
In order to receive your CPA certificate and Permit to practice, you’ll need to complete and submit the following:
Requirements for CPA certificate
- Your CPA Certificate Issuance (by Exam)
- Education transcripts (if necessary*)
- Completion of AICPA and NBPA ethics exams
- Application fee
Requirements for Permit to Practice
*Your college transcripts provided as part of your CPA exam application will already be on file. You’ll only need to provide additional transcripts if you did not meet the educational requirements for licensure when applying to sit for the CPA Exam (e.g. did not meet the 150-hour rule).
Once you’ve submitted everything noted above, then congratulations! You should be well on your way to getting your CPA license! In case you need any more info about the exam or licensing process, be sure to check out the additional resources I’ve included down below.
Additional Resources and Information
More info on Permit / License Process
More info on Educational Requirements
Contact Information
Nebraska Board of Public Accountancy
Office Address
1526 K Street, Suite 410
Lincoln, NE 68508
Contact form: Nebraska BoPA
Phone: (402) 471-3595 OR (1-800)-564-6111 (Nebraska Only)
Fax: (402) 471-4484
Additional Organizations
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To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:
