Nebraska CPA Requirements
Everything you need to become a CPA in Nebraska
Key Facts
- ✓120-credit pathway enacted (LB 718, signed February 25, 2026, effective ~July 17, 2026)
- ✓Master's degree and bachelor's + 30 pathways also available
- ✓Nebraska automatically recognizes CPA certificates from other states
- ✓License fees: $200 biennially
- ✓80 hours of CPE required every 2 years
*Nebraska offers a 120-credit pathway (LB 718) with additional experience requirements. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
- •Must include auditing and tax courses
Experience Requirements
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
You must be a Nebraska resident, be regularly employed in Nebraska, or have a place of business in Nebraska.
Licensing & CPE
Exam vs. Licensure: Nebraska requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 30 for full licensure. Business credits: 24 to sit, 36 for licensure. Total credits: 120 to sit, 150 for licensure.
Licensure Pathways
Traditional 150-Credit Pathway
- •150 semester hours with accounting concentration
- •2 years of supervised experience under prior law; transitioning under LB 718
Master's Degree Pathway
Effective: July 17, 2026
- •Master's degree (with accounting concentration)
- •1 year of supervised experience
- •Passage of the Uniform CPA Exam
Bachelor's + 30 Credits Pathway
Effective: July 17, 2026
- •Bachelor's degree in accounting
- •30 additional credit hours
- •1 year of supervised experience
- •Passage of the Uniform CPA Exam
120-Credit + Experience Pathway
Effective: July 17, 2026
- •Bachelor's degree in accounting (120 credits)
- •2 years of supervised experience
- •Passage of the Uniform CPA Exam
- •Signed by Governor Jim Pillen on February 25, 2026
- •Effective approximately July 17, 2026 (three months after legislative adjournment)
- •Nebraska automatically recognizes CPA certificates from other states
Nebraska State Board of Accountancy
Nebraska State Board of Public Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Nebraska CPE & License Renewal
Frequently Asked Questions
Education Programs for Nebraska
2 programs meet CPA education requirements in Nebraska. Browse by category to find the right fit.
Related Resources
Planning your CPA journey in Nebraska? These guides can help.
Ready to Start Studying?
Find the perfect CPA review course for your Nebraska CPA journey.