Nebraska CPA Exam Requirements 2024: Detailed Breakdown

Nebraska CPA Exam Requirements

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Nebraska CPA Exam Requirements

If you are an accountant or are thinking about becoming one, you should look into the qualifications in your state for the profession’s highest license: the Certified Public Accountant (CPA). Nebraska, like every other state, has its own set of rules. This article serves as your reference for exam requirements of CPA in Nebraska, and for the most up-to-date information, always contact Nebraska Board of Public Accountancy. Here’s how to become a Certified Public Accountant in Nebraska:

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Summary of Nebraska CPA Requirements

Residency, regularly employed or have a place of business in Nebraska required?Yes
Credit Hours to sit for the CPA Exam150
Credit Hours in Upper-level Accounting course to sit for the CPA Exam30
Credit Hours in General Business course to sit for the CPA Exam30
Bachelor’s Required to sit for the CPA Exam?Yes
Ethics Exam Required?Yes
Work Experience Required1 – 3 Years
Required CPE Hours Every Two Years80

Eligibility Requirements for Nebraska CPA Exam Requirements

Nebraska has no age restrictions for CPAs, however, it does require that you have a Social Security number and live in the state. You must be a Nebraska resident, habitually employed in Nebraska, or have a place of business in Nebraska; you do not need to be a U.S. citizen, but the state will need you to pass an Ethics exam.

Educational Requirements for CPA in Nebraska

To meet the Nebraska CPA education requirements, Nebraska is one of several states that require you to have completed at least 150 semester (225 quarter) hours of postsecondary academic credit and a baccalaureate or bachelor’s degree from an accredited college or university to include:

  • 30 semester (45 quarter) hours of accounting above the introductory level (subjects to be studied include):
    • financial accounting theory,
    • cost/managerial accounting,
    • taxation,
    • auditing,
    • accounting information systems, and
    • governmental/not-for-profit accounting
  • 30 semester (45 quarter) hours in general business subjects (subjects to be covered include):
    • macroeconomics,
    • microeconomics,
    • business law,
    • marketing,
    • management,
    • finance,
    • business ethics, and
    • principles of accounting
  • Business law courses contribute exclusively toward the 36 semester hours required for general business and cannot be used to complete the accounting requirement.
  • Credit gained at a two-year institution is only accepted if transferred to a regionally authorized four-year university and applied to the applicant’s degree.

At the time of application, all educational prerequisites must be met. After completing your study, you will be eligible to sit for the CPA exam. You must send authentic transcripts from every college you have attended, even if you just took one course. Official school transcripts must be sent to CPAES by you or the academic institution, and international evaluations must be sent directly to CPAES from the assessment provider.

Submission of Transcripts

Official transcripts are those that have been issued by the Registrar’s Office of the institution and bear the official seal of the Registrar. Your official transcript must include your degree. If the transcripts are official, they may be sent electronically. This service is not available at all schools. For more information, contact your local Registrar’s office.

If an email address is required for electronic distribution, please send it to etranscript@nasba.org. Some registrars can deliver official transcripts electronically, but if they cannot, mail the sealed envelope containing your transcripts to:

  • CPA Examination Services – NE
    P.O. Box 198469
    Nashville, TN 37219

Transcript photocopies are not authentic and will not be accepted. Please keep in mind that if you haven’t applied yet when you submit your transcripts, your educational records will be kept on file for a year. After that time, the documents will be destroyed, and you will be required to resubmit new educational documents when you apply.

If you took classes at a campus outside the United States for a school in the United States, the official transcript must be provided by the registrar at the United States campus. Transcripts issued by the registrar of a campus outside the United States will not be accepted.

Once all educational requirements have been satisfied you must:

  • Submit to CPAES a final official transcript to confirm degree conferral and successful completion of courses no later than 150 days from the date of the examination.
  • The final official transcript must show satisfactory completion of all courses as well as the degree graduation date.

Furthermore, you should be aware that:

  • CPA exam results will not be disseminated until CPAES gets the final official transcript.
  • Failure in completing the courses and/or degree requirements specified on the Certificate of Enrollment will result in the examination score(s) being voided.
  • If the required final official transcript is not received, the application will be considered incomplete, and you will not receive examination score(s), will not receive credit for any Uniform CPA exam section taken, will not be permitted to take any future examinations, and will be required to reapply as a First-time applicant.

Credentials Evaluation

If you have completed education requirements at accredited institution outside the United States, you must have your educational credentials (including certificates of completion) evaluated by NASBA International Evaluation Services or any member organization of the National Association of Credential Evaluation Services (NACES).

  • Obtain a form from the evaluation service agency requesting this service and submit a translated copy of each international transcript utilized in the evaluation.
  • CPAES must receive completed original evaluations directly from the evaluation service at the time of submission. Photocopies are not permitted.
  • For each individual evaluation from the evaluation service, a copy of the foreign transcript must be provided with the report delivered to NASBA. Without these documents, the application will be considered incomplete, and progress will be halted until transcripts are delivered.

Please allow two to four weeks from the date your file was completed (when your application, fees, and all other needed paperwork were received) for your application to be processed. Unless otherwise specified, you will receive an email acknowledging receipt of your application. This notification is simply intended to serve as an acknowledgment of receipt of the application.

Discrepancies in Requirements

  • If there are any errors in your application documents, CPAES will contact you via email, phone, or U. S. mail.
  • CPAES will send an Authorization to Test (ATT) to NASBA’s National Candidate Database after you are determined to be eligible to take the CPA exam.
  • To guarantee that candidates are not applying in several jurisdictions, the information in the ATT will be cross-referenced against all candidate records across the country.
  • The NCD generates your Notice To Schedule once the ATT has been processed (NTS.)
  • Your NTS will be delivered to you by the method you specified on your application. Make sure to double-check all of the NTS’s information.

Uniform CPA Examination Requirements

After completing the eligibility requirements for the Nebraska CPA exam requirements, you are now qualified to sit for the CPA exam. Make certain that you are as prepared as possible. Applicants frequently have to retake all or a portion of the exam before passing it. You could look for non-credit commercial preparatory classes or self-study modules that you can work on at your own pace.

Scheduling of Uniform CPA Exam

When your transcripts are accepted, you will be notified to schedule an appointment (NTS). The NTS specifies the section(s) for which the candidate has been approved, as well as the testing deadline. Without a valid NTS, it is impossible to organize a CPA exam appointment.

You have six months from the date of receipt of the NTS to arrange and take at least one portion of the four-part exam. If you do not complete one section of the test within that time frame, you must reapply and pay the application cost.

When you have your NTS, contact Thomson Prometric to organize your test appointment at your leisure. Prometric handles all scheduling, rescheduling, and cancellation of testing appointments. You can make an appointment by phone or online, and you will be issued a confirmation number.

CPAES advises double-checking your appointment date and time on the internet. The appointment will last 30 minutes longer than the examination. This time is set out for sign-in and the exit survey.

Nebraska CPA Exam Components

Just as the exam is so difficult, you may encounter people who wish to study in groups to prepare. Nonetheless, you will be expected to demonstrate mastery of the following four components of accounting:

  • Auditing and Attestation. This exam section covers the basics of financial and attest services, such as audits, reviews, compilations, and preparing agreements.
  • Financial Accounting and Reporting. This exam section covers financial accounting topics for all business entities, including the government and nonprofits.
  • Regulation. This exam section covers federal taxation, tax services, professional ethics, and business law for individuals and business entities.
  • Disciplines
    • Business Analysis and Reporting (BAR): Focused on financial reporting, data analytics, and performance management. This area is suitable for those who are interested in financial analysis and reporting. An extension of FAR core.
    • Information Systems and Controls (ISC): Concentrates on IT governance, data security, and system controls. Ideal for individuals who wish to specialize in IT audits and information security. An extension of AUD core.
    • Tax Compliance and Planning (TCP): Centers on personal financial planning and tax compliance for individuals, businesses, and other entities. Suitable for those with a strong interest in taxation and financial planning. An extension of REG core.

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization.

You may take the required test sections in any order, but you must pass all four sections of the Uniform CPA Examination within an 18-month period beginning on the date the first examination section completed was taken. All components must be passed within the 18-month term. Any exam taken outside of the 18-month timeframe will result in a loss of credit.

Choose a CPA Review Course

Many CPA exam candidates choose to purchase a CPA review course to help them prepare for the content on the exams. Most of the time, the concepts on the exam were spread out over multiple different accounting courses, meaning you are unlikely to remember everything from your undergraduate degree. These courses can be costly, making it important to thoroughly evaluate each one, however, some of the popular CPA review courses are:

  • Becker CPA Review
  • Surgent CPA Review
  • Gleim CPA Review
  • UWorld Roger CPA Review
  • Wiley CPAexcel

These review courses mimic the content and layout of the exam through multiple choice questions and simulations, which is important to boost confidence and success going into each exam.

Nebraska CPA Exam Fees

The Nebraska CPA exam cost consists of four main fees: the education evaluation application of $185, a $344.80 per CPA exam section totaling $1,379.20 for all four sections, the active permit to practice fee of $175, and the renewal fee of $175.

Education Evaluation Application Fee$105.00
Auditing and Attestation (AUD)$344.80
Financial Accounting and Reporting (FAR)$344.80
Regulation (REG)$344.80
Disciplines (ISC, TCP, or BAR)$344.80
Total for all 4 CPA Exam Sections$1,379.20
Active Permit to Practice Fee$175.00
Active Permit Renewal Application Fee$175.00

Nebraska CPA Exam Period

When you proceed to the test center, you must bring your NTS to the Test Center or you will not be accepted. Bring two kinds of acceptable identification, as specified on the NTS. If you have any questions or concerns after finishing your examination, please contact NASBA’s Candidate Care Department through email at candidatecare@nasba.org. If you have any queries about the exam’s content, please contact the AICPA by fax at 201-938-3443.

Releasing of CPA Exam Scores

Prometric will send your result file to the AICPA for scoring at the conclusion of your testing event. The AICPA will next grade your exam and send the advisory score to NASBA, and NASBA will match your score to your candidate record, generate a score notice, and send it to CPAES. CPAES will confirm that the material is complete and accurate before releasing the scores to applicants via www.nasba.org and the U. S. mail.

CPA Exam Credits

You may take the requisite test portions in any sequence, but you must pass all four components of the examination within a rolling 18-month period beginning on the day the first examination section was passed.

Credit for any passed portion will be valid for 18 months from the date the examination sections were taken. Exam credit expires in sections. You will lose credit for any sections completed after the 18-month time has expired, and you will have to retake those sections.

Completion of Examination Process

  • You will then apply to the Nebraska State Board of Public Accountancy for a CPA certificate.
  • You will subsequently be awarded a practice permit and will be required to complete 4,000 hours of verifiable experience with a licensed CPA in a regulated CPA business over a two-year period.
  • After you have met the experience criteria, you will apply for your permit and be able to utilize the CPA designation.

Nebraska CPA Ethics Exam Requirements

To meet the Nebraska CPA ethics exam requirements, candidates must complete the course Professional Ethics: The AICPA’s Comprehensive Course (For Licensure) and examination prepared by the American Institute of Certified Public Accountants (AICPA). The exam is open-book and must be passed with a score of 90% or higher. Candidates must also complete the NBPA Ethics Exam available through the state board website.

Nebraska CPA Experience Requirements

To meet the Nebraska CPA experience requirements, candidates will have to comply depending on the three types of experience that can be submitted for a Permit to Practice in Nebraska.

  • Experience in a Public Accounting Firm – Must show 4,000 hours of experience earned in at least two years.
  • Experience at the Nebraska Department of Revenue and/or the Nebraska Auditor of Public Accounts – Must show 4,000 hours of experience earned in at least two years.
  • Experience in Private Industry, Government or Academia – Must show 6,000 hours earned in at least three years.

Regardless of which type of experience the candidate has, they must be supervised by an active CPA (in any state) the whole time. It is acceptable to combine different types of experience, however, in doing so, the experience requirement increases to 3 years. Only experience earned within the last 10 years will be considered.

Nebraska CPA License Requirements

Applicants in Nebraska must complete the following qualifications in order to obtain a certified public accountant license:

  • Candidates must be a resident of Nebraska, have a place of business or be regularly employed in the state (Reference: Nebraska statutes 1-114)
  • Must have completed at least a Baccalaureate degree from an accredited college or university. (If sitting for the CPA
  • Examination after January 1, 1998, you must also have completed 150 semester hours or 225 quarter hours of postsecondary academic
  • credit, and do not need to resubmit another transcript.); and
  • Complete the NBPA Ethics Exam available on the website
  • Complete the AICPA’s Professional Ethics self-study examination and request they send a Certificate of Completion
  • showing the grade earned and date of completion. Contact the AICPA directly for the study materials and exam: 1-888-777-7077
  • Must have successfully completed the U.S. Uniform CPA EXAM.

Nebraska CPE Requirements

All individuals who possess a current permit to practice public accounting are expected to meet the continuing education requirements.

To renew your Active Permit to Practice, you must have completed 80 hours of CPE (including 4 hours of ethics) within the previous two calendar years. CPE must be earned by December 31st of the year preceding renewal and reported by January 31st of the following year.

Please keep in mind that Nebraska State Board Course Approval letters DO NOT constitute a certificate of completion or attendance. Also, there are NO CPE requirements for obtaining an initial practice permit. However, evidence of completion of 80 approved CPE hours during the two calendar years preceding renewal is required for the renewal of a practicing permit.

Before acquiring your practice permit, you should consider how/if you will meet the CPE criteria for permit renewal. AICPA Professional Ethics may not be used to fulfill the four hours of ethics required for permit renewal if taken for the certificate requirement.

Nebraska CPA Exam F.A.Q.s

Here are some commonly asked questions regarding Nebraksa’s CPA exam and CPA licensure requirements.

Do CPA scores expire in Nebraska?

As for the state of Nebraska, you must pass all four parts of the exam within an 18-month period starting on the day you completed the first one. Any passed component will be recognized for 18 months from the date the examination sections were completed. In sections, exam credit expires. Any portions completed after the 18-month period has passed will lose credit, and you will have to retake them.

How long does it take to get the CPA license in Nebraska?

You must first fulfill the academic criteria, which include completing four years of college study. Take and pass the Uniform CPA exam in the state where you want to work. You have 18 months to complete all four parts of the exam. Meet the state’s two-year work experience requirement. Obtaining a CPA license in Nebraska will take approximately 6-7 years.

What are the requirements to sit for the CPA exam in Nebraska?

Nebraska, like every other state, has its unique set of CPA exam requirements. You must first determine whether you are eligible to take the exam in Nebraska by providing your Social Security number and a valid address in the state. You must also complete at least 150 semester hours of college coursework to meet the state’s educational requirements. You are now eligible to sit for the CPA test in Nebraska after meeting the eligibility conditions. The experience requirement is the final requirement for the Nebraska CPA test. Prior to license, the state requires two years of experience, although other states just require one.

How do I register to take the CPA exam in Nebraska?

All educational qualifications in Nebraska must be satisfied at the time of application. You will be eligible to appear for the CPA exam once you have completed your courses. Even if you just took one course, you must send official transcripts from every college you have attended. You or your academic institution must send official school transcripts to CPAES, and overseas assessments must be sent directly to CPAES from the assessment source.

If an email address is necessary for electronic delivery, submit it to etranscript@nasba.org; otherwise, mail your transcripts in a sealed envelope to:
CPA Examination Services – NE
P.O. Box 198469
Nashville, TN 37219

Wait two to four weeks after submitting your application for it to be processed.

How many accounting credits do you need to sit for the CPA license in Nebraska?

CPA applicants in Nebraska must have at least a bachelor’s degree and 150 semester (225 quarter) hours of postsecondary academic credit, with 30 semester (45 quarter) hours allocated to accounting and another 30 semester (45 quarter) hours committed to business courses.

Does Nebraska require an ethics exam for the CPA?

You must pass the AICPA Professional Ethics exam for CPAs after passing the CPA Exam (AICPA). You must score 90 percent or above on the open-book exam. The AICPA distributes advisory scores. The Nebraska Board of Public Accountancy determines whether you will receive credit for a passing grade.

How much is the CPA exam in Nebraska?

All first-time applicants in Nebraska must pay a $105.00 education evaluation application fee as well as a $344.80 examination cost for each section.

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