Nebraska Board of Accountancy

To qualify for the CPA Exam in Nebraska, you must meet the following criteria:

Educational Requirements

Bachelor’s Degree or higher (120 Semester Units or 180 Quarter Units), must include:

• 30 semester units (45 quarter units) in upper-level accounting-related subjects including Financial accounting theory, Cost/managerial accounting, Taxation, Auditing, Accounting information systems, Governmental/not-for-profit accounting.
• 30 semester units (45 quarter units) in business-related subjects, including Macroeconomics and microeconomics, Business law, Marketing and management, Finance, Business ethics.

To earn a CPA license in Nebraska, applicants must fulfill the following requirements:

Work Experience (Experience must be verified and meet the following criteria):

• Public Accounting Firm: 4,000 hours of experience over at least 2 years.
• Nebraska Department of Revenue/Nebraska Auditor of Public Accounts: 4,000 hours of experience over at least 2 years.
• Private Industry, Government, or Academia: 6,000 hours of experience over at least 3 years.

Ethics Examination:

• Complete the Nebraska State Ethics Exam.
• Pass the AICPA Ethics Self-Study Examination.