Nebraska CPA requirements
Nebraska no longer ties licensure to a fixed 150-hour credit total. You can become a fully licensed CPA with just a bachelor’s degree (about 120 hours) plus 2 years (4,000 hours, over 2 to 6 years) of supervised experience, or take the traditional route with a graduate degree and a shorter 2,000 hours (over 1 to 3 years) of experience instead.
Education
Nebraska no longer ties licensure to a fixed credit-hour total. You need a bachelor’s degree or higher (about 120 semester hours) with the required accounting and business coursework to sit for the exam, and that same degree qualifies you for full licensure once you’ve completed the matching experience requirement below — no extra 30 hours required.
| Requirement | Nebraska | Notes |
|---|---|---|
| Total semester hours to sit | 120 | Bachelor’s degree with required coursework |
| Upper-level accounting | 24 semester hours beyond introductory accounting, required under all pathways | |
| Upper-level business | 24 semester hours of general business coursework, including business ethics, required under all pathways | |
| Degree level | Bachelor’s minimum | Regionally accredited institution |
Community college credits generally count toward the total but not toward the upper-level accounting requirement. Get a transcript evaluation from the board before you pay for extra coursework.
Foreign-educated candidates
Foreign-educated candidates typically use NASBA International Evaluation Services or a NACES-member service to convert their credentials into US equivalents.
Sitting versus licensing
Nebraska is one of a small but growing group of states that has eliminated the flat 150-hour licensure rule entirely. There are now two ways to get fully licensed: a bachelor’s degree plus 2 years (4,000 hours, over 2 to 6 years) of supervised experience, or a graduate degree plus a shorter 2,000 hours (over 1 to 3 years) of experience. Neither route requires you to rack up 30 “extra” credit hours that don’t count toward a degree.
Plan the extra hours into your degree rather than bolting them on afterwards. A fifth-year master's or an integrated program is almost always cheaper than taking individual courses later, and it keeps you eligible for student course pricing.
Experience
4,000 hours over 2 to 6 years with just a bachelor’s degree, or 2,000 hours over 1 to 3 years with 150 total hours or a master’s degree. Supervision must come from an actively licensed CPA (Nebraska or another state), and qualifying settings include public accounting, industry, government, or academia.
The experience can typically be earned before, during, or after you pass the exam sections. Your supervisor submits the verification directly to the board, so keep the relationship intact — chasing a signature from a former manager years later is the most common avoidable delay at this stage.
Ethics
Nebraska requires two separate ethics exams before your CPA certificate is issued: the board’s own ethics exam and the AICPA’s ethics exam for licensure. Ongoing CPE also requires 4 hours of ethics every 2-year cycle.
How to apply, step by step
The order matters less than it looks — experience and exam sections can overlap — but this is the sequence that avoids the most common delays.
At least 120 semester hours, including the required upper-level coursework, to sit.
Have your school send official transcripts directly to Nebraska Board of Public Accountancy. Unofficial or self-submitted transcripts are not accepted.
Filed with Nebraska Board of Public Accountancy along with the application fee. This is the board's first review of your eligibility.
Once the board approves your application, it notifies NASBA, which issues your Authorization to Test (ATT).
NASBA issues one NTS per section you've paid for. Schedule promptly — an expired NTS means paying the exam fee again.
Schedule at a Prometric test center. All four sections must be passed within a rolling 30-month window that starts when you pass your first section.
4,000 hours over 2 to 6 years with just a bachelor's degree, or 2,000 hours over 1 to 3 years with 150 total hours or a master's degree. Supervision must come from an actively licensed CPA (Nebraska or another state), and qualifying settings include public accounting, industry, government, or academia. This can run before, during, or after your exam sections.
Nebraska requires two separate ethics exams before your CPA certificate is issued: the board's own ethics exam and the AICPA's ethics exam for licensure. Ongoing CPE also requires 4 hours of ethics every 2-year cycle.
With your experience verification and ethics requirement on file, submit the final application and initial license fee.
Fees
| Fee | Amount | When |
|---|---|---|
| Application | $111 (education evaluation, paid to NASBA) | Before anything else |
| Exam fee, per section | $268.59 | Paid to NASBA (national rate) |
| Initial license | $200 (Active Permit to Practice) | On approval |
| Renewal | $200 every 2 years | Ongoing |
After you’re licensed: staying current
Getting licensed is not the end of the paperwork. Nebraska requires ongoing continuing professional education to keep your license active, and it is easy to lose track of once you’re working full time.
80 hours of CPE every 2 years, including at least 4 hours of ethics. No CPE is required for your very first permit.
What changed recently
Nebraska first cut its exam-sitting requirement to a plain 120-hour bachelor’s degree in 2025 (LB 854), then went further with LB 718, effective July 17, 2026, which added a bachelor’s-only full-licensure pathway (4,000 hours of experience) alongside the traditional 150-hour/master’s pathway (2,000 hours).
Most states have also aligned their credit window with the national thirty-month rule, which gives candidates six more months than the old eighteen-month window to finish all four sections. If you were planning around the old rule, replan.
Common questions
Can I sit in Nebraska if I studied out of state?
Usually yes — most states, including Nebraska, don’t require residency to sit for the exam. Your transcripts still have to satisfy the upper-level accounting and business hours, which is where out-of-state applicants most often fall short.
Do online courses count toward the credit hours?
They typically do, provided the institution is accredited and the course is genuinely upper-level. Get it confirmed in writing by the board before enrolling — this is one of the most expensive assumptions candidates make.
Do I need to be a US citizen or a resident of Nebraska?
No strict citizenship requirement, though Nebraska requires you to be a resident, have a Nebraska place of business, or be regularly employed there.
What happens right after I pass all four sections?
Passing the exam doesn’t license you on its own. You still need your experience requirement on file and the ethics requirement satisfied before you can submit a license application. You may be able to complete the experience requirement in parallel with the exam, so there’s often little or no extra wait.
Should I license in a state with easier rules instead?
Rarely worth it. Mobility means a license from another state generally lets you practice in Nebraska, but if you live and work here you will eventually want a local license anyway, and transferring adds cost and paperwork.
Is there anything unusual about Nebraska's process?
Nebraska uses a two-tier system — a CPA “Certificate” proving you met the education/exam/ethics bar is legally distinct from the “Active Permit to Practice” that actually lets you use the CPA title, and you need both. It also requires two separate ethics exams, more than most states.
Next step
Nebraska Board of Public Accountancy — 1526 K Street, Suite 410, Lincoln, NE 68508 — (402) 471-3595.
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