CPA Licensing Requirements in Nebraska


For Candidates in Nebraska who have Passed the Uniform CPA Exam

Candidates applying for an initial permit to practice must meet experience and ethics requirement to qualify for licensure in Nebraska.

Experience Requirement

Nebraska’s CPA license candidates must have at least 4,000 hours of work experience earned within a two- year time period. A CPA that carries an active permit to practice must document supervision of this experience. 

Ethics Exam Requirement

All candidates in Nebraska must successfully pass the “Professional Ethics: AICPA’s Comprehensive Course for CPAs” examination.

Licensing Fee Requirement

Initial CPA licensing fees and subsequent renewal cycles in Nebraska are dependent upon a candidate’s birth year.

Candidates born on an even-numbered year will have their license expire on an odd-numbered year. Conversely, candidates born on an odd-numbered will have their license expire on an even-numbered year.

The renewal cycle is every two years

If a candidate applies for an initial CPA license in the last half of the two-year renewal cycle, they pay an initial licensing fee of $100 to cover a period of one year.

If a candidate finds that their initial CPA license will run the full two years, they pay a $175 initial licensing fee to cover the two-year period.

Continuing Professional Education Requirement

CPAs are required to have at least 80 hours of continuing professional education (CPE) every two years to qualify for licensure renewal in Nebraska.