Nebraska CPA Requirements

Nebraska Requirements & Education Options

General Requirement

Applicants must be of good moral character.

Nebraska does not require U.S. citizenship; however, applicants must meet state residency, employment, or office requirements.

An examination candidate who passes all sections of the CPA Exam must meet Nebraska’s education, experience, and ethics requirements before applying for licensure.

Education/Experience Requirement

An applicant must complete at least 120 semester hours of college education and earn a bachelor’s degree from an accredited institution approved by the U.S. Department of Education. The education must include at least 24 semester hours of accounting coursework and 24 semester hours of general business courses.

Applicants must meet 1 of the following 2 options:

Option 1: Earn a bachelor’s degree or higher from an accredited institution and complete 150 semester hours of college education with the required accounting and business coursework, and complete 1 year of relevant accounting experience or the equivalent.

Option 2: Earn a bachelor’s degree or higher from an accredited institution and complete at least 120 semester hours of college education with the required accounting and business coursework, and complete 2 years of relevant accounting experience or the equivalent.

Legislative Update: Nebraska Alternative Licensure Pathway

Nebraska has adopted an alternative pathway to CPA licensure, with the exact effective date to be determined and expected to take effect 3 months after the final day of the Nebraska legislative session. This pathway allows candidates with 120 semester hours of education to qualify with 2 years of relevant accounting experience, while maintaining the traditional 150-semester-hour pathway with 1 year of experience. Applicants should review the Nebraska Board of Public Accountancy and the National Association of State Boards of Accountancy (NASBA) for complete rule details and guidance.

A transcript from a post-secondary educational institution located outside the United States shall be certified by the (NASBA) International Evaluation Service (NIES) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.