Nebraska

Nebraska State Board of Public Accountancy
nbpa.nebraska.gov

Nebraska uses a two-step process. For the Nebraska CPA Certificate (needed to sit for/pass the Exam): a bachelor's degree or higher, 24 semester hours of accounting coursework beyond principles (covering financial accounting, cost/managerial accounting, tax, auditing, accounting information systems, and governmental/not-for-profit accounting), 24 semester hours of general business coursework, and business ethics coursework. For the Active Permit to Practice (full licensure): one of three pathways — (1) a master's degree with 1 year of experience, (2) a bachelor's degree plus 30 additional credit hours (150 total) with 1 year of experience, or (3) a bachelor's degree alone with 2 years of experience.

1 year (2,000 hours) of qualifying experience for the master's or 150-hour pathway, or 2 years (4,000 hours) for the bachelor's-only pathway, involving accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills under a CPA's direct supervision.

Yes, a separate ethics exam/course is required.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Nebraska's certificate-then-permit structure means passing the Exam and holding a 'Nebraska CPA Certificate' does not by itself authorize practice — a separate Active Permit to Practice application, satisfying one of the three education/experience pathways above, is required afterward. Experience older than 10 years at application triggers an extra 120 hours of CPE (including 4 ethics hours).

https://nbpa.nebraska.gov/individuals/licensing-requirements-0 — accessed 2026-09-30