Becoming a Certified Public Accountant (CPA) in Nebraska opens doors to lucrative career opportunities in finance, accounting, and business leadership. Nebraska CPAs earn median salaries of $73,840 annually, with experienced professionals earning over $95,000 according to the latest Bureau of Labor Statistics data.
This comprehensive guide covers all Nebraska CPA requirements for 2025, including the 150-hour education rule, exam process, experience requirements, and licensing steps approved by the Nebraska Board of Public Accountancy. Whether you’re a college student planning your education path or a working professional ready to advance your career, this guide provides everything you need to become a licensed CPA in Nebraska.
Quick Navigation
Step 1: Meet Nebraska CPA Education Requirements
The Nebraska Board of Public Accountancy requires all CPA candidates to complete specific educational requirements before sitting for the CPA exam. These requirements ensure you have the foundational knowledge necessary for a successful accounting career.
150-Hour Education Requirement
Nebraska follows the standard 150 semester hours (225 quarter hours) education requirement for CPA licensure. Since most bachelor’s degrees consist of 120 semester hours, you’ll need an additional 30 credits. Common paths to meet this requirement include:
- Completing a master’s degree in accounting (most efficient option)
- Earning a post-baccalaureate certificate in accounting
- Taking additional undergraduate courses
- Enrolling in a five-year integrated CPA track program
Required Coursework Distribution
Your 150 semester hours must include specific coursework in accounting, business, and general education:
Accreditation Requirements
Your degree must come from an institution accredited by an agency recognized by the U.S. Department of Education. You can verify accreditation status through the Database of Accredited Postsecondary Institutions and Programs.
Important: Credits from non-accredited institutions may be accepted if transferred to an accredited institution that grants your degree, or if you can demonstrate equivalent education to the Nebraska Board.
International Education Credentials
If you earned your degree outside the United States, you must have your transcripts evaluated by either:
- A member organization of The National Association of Credential Evaluation Services (NACES)
- NASBA International Evaluation Services
The evaluation must include a course-by-course comparison and be sent directly to CPA Examination Services (CPAES) for approval.
Step 2: Pass the Uniform CPA Exam in Nebraska
The Uniform CPA Exam tests your knowledge across four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). You must pass all four sections with a minimum score of 75 within an 18-month rolling window.
Application Process
- Apply Online or By Mail: Submit your application through NASBA’s CPA Exam Services
- Submit Required Documents:
- Official transcripts sent directly from your institution(s)
- $160 first-time application fee
- Examination fees for chosen sections
- Certificate of Enrollment (if still in school)
- ADA Modification Form (if accommodations needed)
- Receive Your NTS: Your Notice to Schedule arrives within 5 business days for online applications or 6 weeks for paper applications
- Schedule Your Exam: Book your test date at Prometric within your 6-month NTS window
Nebraska Testing Locations
Prometric testing centers in Nebraska are located in:
- Omaha
- Lincoln
- Kearney
- Scottsbluff
Exam Preparation Tips
Most successful candidates spend 300-400 hours preparing for the CPA exam. Consider these CPA exam study strategies:
- Create a structured study schedule
- Use quality CPA review courses
- Take practice exams regularly
- Focus on your weakest areas first
- Join study groups or online forums
Step 3: Complete Nebraska CPA Experience Requirements
Nebraska requires 4,000 hours (approximately 2 years) of qualifying experience under the supervision of a licensed CPA. This experience develops the practical skills necessary for professional CPA practice.
Qualifying Experience Types
Experience Documentation
Your supervising CPA must complete the official Public Accounting Experience Form, including:
- Detailed description of duties performed
- Verification of hours worked
- Notarized signature
- CPA license number and expiration date
Note: Experience gained before passing the CPA exam may count toward the requirement if properly documented and supervised.
Step 4: Obtain Your Nebraska CPA License
Nebraska operates a two-tier system, distinguishing between CPA certificates and permits to practice. Understanding this distinction is crucial for your career planning.
CPA Certificate vs. Permit to Practice
Application Process for Permit to Practice
- Verify Completion of All Requirements:
- 150 semester hours of education
- Passed all CPA exam sections
- Completed AICPA Professional Ethics Course (90% minimum)
- Obtained CPA certificate
- Fulfilled experience requirements
- Submit Application Package:
- Completed Permit to Practice application
- Notarized Public Accounting Experience form
- $200 permit fee
- Mail to: Nebraska Board of Public Accountancy, P.O. Box 94725, Lincoln, NE 68509
Reciprocity Options
If you’re already a CPA in another state, Nebraska offers reciprocity if you meet these conditions:
- Passed the Uniform CPA Exam
- Meet Nebraska’s education requirements
- Hold an active license in good standing
- Completed AICPA ethics exam
- Practiced as a CPA for 4 of the last 10 years (for streamlined reciprocity)
Step 5: Maintain Your License with Continuing Education
Nebraska CPAs must complete 80 hours of continuing professional education (CPE) every two years to maintain their license. This ensures you stay current with evolving accounting standards and technology.
CPE Requirements Breakdown
CPE Reporting and Record Keeping
- Report CPE by January 31st each year
- Use online reporting at the Nebraska Board website
- Maintain CPE records for 6 years
- Renewal cycles are determined by birth year
Popular Nebraska CPE Providers
- Nebraska Society of CPAs – Local conferences and seminars
- AICPA – Online learning and certificates
- State universities – Graduate courses and workshops
- National accounting firms – Technical training programs
Nebraska CPA Salary Information
Understanding salary potential helps you make informed decisions about your CPA career path. Nebraska offers competitive compensation for CPAs, with salaries varying by location and experience level.
Nebraska CPA Salary by Experience Level
Factors Affecting CPA Salaries in Nebraska
- Industry: Public accounting firms typically offer higher starting salaries but require more hours
- Specialization: Tax, audit, and forensic accounting command premium salaries
- Company Size: Big Four firms and Fortune 500 companies pay above market rates
- Additional Certifications: CIA, CMA, or CFE credentials increase earning potential
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions About Nebraska CPA Requirements
How long does it take to become a CPA in Nebraska?
Typically 5-6 years total: 4 years for a bachelor’s degree, 1 year for additional credits to meet the 150-hour requirement, plus 2 years of qualifying experience. The timeline can be shorter if you enroll in an integrated 5-year program or already have relevant work experience.
What is the Nebraska CPA exam pass rate?
Nebraska’s CPA exam pass rates align with national averages of approximately 50-60% per section. First-time candidates typically have higher pass rates than repeat test-takers. The FAR section traditionally has the lowest pass rate, while BEC often has the highest.
Can I become a CPA in Nebraska with an online degree?
Yes, as long as the program is from an accredited institution recognized by the U.S. Department of Education. Many Nebraska CPAs complete their additional 30 credits through online programs. Ensure the program includes the required accounting and business coursework.
How much does it cost to become a CPA in Nebraska?
Total costs typically range from $3,000-$5,000, including: CPA exam fees (~$1,000 for all sections), application fees ($160 initial), license fees ($200), review courses ($1,500-$3,000), plus education expenses. Many employers reimburse these costs.
Do I need a master’s degree to become a CPA in Nebraska?
No, a master’s degree is not required. However, most candidates pursue a Master of Accountancy or MBA to efficiently meet the 150-hour requirement while gaining specialized knowledge that enhances career prospects.
Can I start working before completing all CPA requirements?
Yes, many candidates work in accounting roles while completing their CPA requirements. You can gain qualifying experience after passing the CPA exam but before obtaining your license. Some firms hire candidates contingent on CPA completion within a specified timeframe.
What happens if I don’t pass all CPA exam sections within 18 months?
If you don’t pass all four sections within the 18-month window, you lose credit for the earliest passed section. You must retake that section and pass it again to restart your 18-month window. Plan your exam schedule carefully to avoid this situation.
Are there age requirements to become a CPA in Nebraska?
Nebraska does not have a minimum age requirement for CPA licensure. However, you must meet all education and experience requirements, which typically means most CPAs are at least 23-24 years old when licensed.
