Nebraska CPA Exam Requirements


For Candidates in Nebraska that have not Taken the Uniform CPA Exam

Reports published by the Nebraska Department of Labor showed there were some 8,865 accountants and auditors working in the state in 2010. All accountants in Nebraska that intend to represent themselves as CPAs must acquire a permit to practice from the Board of Public Accountancy.

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Shown here are requirements under the Nebraska Board of Public Accountancy to sit for the Uniform CPA Examination.

The Nebraska Board of Public Accountancy has entrusted the National Association of State Boards of Accountancy (NASBA) to process examination applications, administer examinations, and manage grade reports pertaining to the Uniform CPA Examination in Nebraska.

Examination applicants must meet education and residency requirements to qualify for the Uniform CPA Examination in Nebraska.

Education Requirement

All applicants must complete at least 150 semester hours of post-secondary education that results in a bachelor or graduate degree. The degree must be granted from an approved college or university. Coursework must include:

  • At least 30 semester hours in accounting-related courses. These courses must be above an introductory level.
  • At least 36 semester hours in general business courses.

Accounting-related coursework must cover topics in:

  • Financial Accounting Theory
  • Government/Non-for-Profit Accounting
  • Accounting Information Systems
  • Cost/Managerial Accounting
  • Taxation
  • Auditing

General business coursework must cover topics in:

  • Principles in Accounting
  • Quantitative Applications in Business 
  • Macroeconomics
  • Microeconomics
  • Business Ethics
  • Marketing
  • Business Law
  • Finance
  • Management
  • Business Communication

Residency Requirement

Applicants must claim one of the following residency conditions to qualify for examination in Nebraska:

  • Resident of Nebraska
  • Regularly employed in Nebraska
  • Business owner in Nebraska

Examination Fee Requirement

Applicants are required to pay a $160 application fee along with examination section fees. These section fees are as follows:

Auditing and Attestation – $192.03
Business Environment and Concepts – $172.51
Financial Accounting and Reporting – $192.03
Regulation – $172.51

South Dakota’s Prometric test centers are located in:

  • Kearney
  • Lincoln
  • Omaha

Already passed the CPA Exam and looking for additional licensing requirements in Nebraska? – Click Here