Nebraska CPA Exam and License
Requirements
Semester Units
Exam Program
Semester Units
Nebraska CPA Requirements
CPA candidates in Nebraska must meet the requirements of the Nebraska Board of Public Accountancy (State Board) and National Association of State Boards of Accountancy (NASBA). These include education, exam, work experience, and other requirements listed below:
Citizenship, Age, and Residency Requirements
To apply for CPA licensure, U.S. citizenship is not required, but you will need a Social Security number. There is also no specific age requirement. However, you must meet Nebraska residency requirements by being a resident, having a place of business in the state, or being regularly employed in the state.
Nebraska CPA education requirements
Nebraska’s CPA education requirements are the same to take the CPA Exam and for licensure. Candidates must earn a baccalaureate or higher degree with 150 semester hours (225 quarter hours). This must include:
- 30 semester hours (45 quarter hours) in accounting above the introductory level, covering:
- Financial accounting theory
- Cost/managerial accounting
- Taxation
- Auditing
- Accounting information systems
- Governmental/not-for-profit accounting
- 30 semester hours (45 quarter hours) in general business subjects, covering:
- Macroeconomics
- Microeconomics
- Business law
- Marketing
- Management
- Finance
- Business ethics
- Principles of accounting
College students may take the CPA Exam if they will meet the above requirements no later than 120 days from the date of their examination. Once the education requirements have been met, you must submit all appropriate documents to CPA Examination Services (CPAES) no later than 150 days from the date of your examination.
Pass the CPA Exam
To pass the CPA Exam in Nebraska, you must score 75 or higher in each exam section within an 18-month period. The four exam sections are AUD, BEC, FAR, and REG.
Nebraska CPA work experience requirements
Nebraska CPA candidates have three ways to meet their work experience requirements. All routes must have been completed within the past 10 years and supervised by an active CPA. It is permissible to combine different types of work experience, but doing so bumps up the experience requirement to 3 years (6,000 hours). The three work experience options are:
- Two years (4,000 hours) in public accounting
- Two years (4,000 hours) at the Nebraska Department of Revenue or Nebraska Auditor of Public Accounts
- Three years (6,000 hours) in private industry, government, or academia
CPA ethics exam requirements
In Nebraska, CPA candidates are required to pass two separate ethics exams. The first is the NBPA Ethics Exam administered by the State Board. The second is the AICPA’s Professional Ethics self-study examination.
Nebraska CPA license renewal & CPE requirements
CPAs in Nebraska must renew their licenses every two years. During this period, 80 hours of CPE (including 4 hours in ethics) must be completed. CPE must be earned by December 31 of the year prior to renewal and reported by January 31 of your renewal year. Visit the State Board website for more information.
The International CPA examination program
Nebraska is an active participant in the International CPA Examination Program. It allows non-U.S. candidates to take the CPA Exam through the State Board. However, they still need to meet the state’s requirements and get their transcripts evaluated by NASBA International Evaluation Services (NIES).
Nebraska CPA Exam & Licensing Fees
First-time applicants must pay a one-time application fee of $185 and examination fee of $238.15 for each exam section. If you need to retake a section of the exam, you will need to pay the examination fee and a registration fee of $85.
| Nebraska CPA Exam Fees | ||
|---|---|---|
| Initial Application Fee | $185.00 | |
| Auditing and Attestation (AUD) | $238.15 | |
| Business Environment and Concepts (BEC) | $238.15 | |
| Financial Accounting and Reporting (FAR) | $238.15 | |
| Regulation (REG) | $238.15 | |
| Total: | $1,137.60 | |
Nebraska CPA Exam Dates, Score Release, and Scheduling
The CPA Exam is now offered throughout the year. Hence, you can take the exam at a time that works best for you. The AICPA announces the updated CPA Exam score release dates biennially, with scores accessible within 48 hours of the target release date. Below is a step-by-step guide to apply for and schedule the CPA Exam:
-
Submit CPA Exam Application
Once you meet Nebraska’s CPA Exam requirements, you can apply to take the exam through NASBA's website. Provide any requested supporting material, and ensure that you've sent qualifying academic transcripts.
-
Obtain Authorization to Test (ATT)
After verifying your documentation and transcripts, the State Board will email you an Authorization to Test (ATT). Your ATT demonstrates that you are qualified to take the CPA Exam.
-
Receive Your Notice to Schedule (NTS)
It will take between three and six weeks to get your Notice to Schedule (NTS) after you submit your CPA Exam application. You will need your NTS to schedule your exam and to sit for the exam at the testing center.
-
Schedule Your Exam With Prometric
To schedule the CPA Exam, go to Prometric's website. Select your testing location and an appropriate exam date ahead of time. You can search online for the nearest Prometric testing center to you.
-
Pass the CPA Exam
The CPA Exam scoring scale for each section is 0-99. You need to score at least 75 in every section within an 18-month period to pass the exam. Once you do, don’t forget to apply for your CPA Certificate through the State Board.
