Nebraska CPA Requirements

NE CPA Exam & License Requirements, Qualifications, & Criteria

nebraska-cpa-exam-requirementsHow To Become a CPA in Nebraska: Step By Step Guide

Nebraska, nicknamed the Cornhusker State, is an agricultural hub in the United States. NE, known for its great plains, produces and exports millions of pounds of corn, soy, and wheat each year making it an agricultural powerhouse.

Nebraska is also a great state for accountants to start their careers. Ranked highly in education, infrastructure, and opportunity, Nebraska has much demand for accountants in numerous diverse industries.

Before you can start your career as a CPA, you’ll need to complete the minimum CPA qualifications. Let’s take a look at the NE CPA requirements to sit for the CPA exam, so you can become a licensed CPA in Nebraska.


Minimum Nebraska CPA Requirements for Certification

Future CPAs must first complete the following CPA requirements to take the CPA exam and become a licensed certified public accountant in Nebraska:

  • Be a Nebraska resident
  • Have a social security number
  • Have a bachelors degree or 150-hours of college education
  • Fulfill 2-years of public accounting accountancy

Unlike in other states, there is no minimum age limit to take the CPA exam in Nebraska. Likewise, aspiring CPAs don’t have to be U.S citizens.


Nebraska CPA Certification Education Requirements

Like other states, Nebraska requires aspiring CPAs to complete an undergraduate degree program with at least 150 hours of academic work to qualify to sit for the CPA exam. The 150-semester hours of college classes must include both upper-level accounting coursework and general business coursework.

Accounting Coursework

The board requires at least 30 hours of the 150-academic hours to be in upper-level accounting coursework not limited to the following subjects:

  • Financial accounting
  • Managerial cost accounting
  • Taxation
  • Auditing
  • Accounting for government and non-profits

General Business Coursework

Similarly, aspiring CPAs must ensure 36 hours of the coursework are in business-related classes, including the following subjects:

  • Macro Economics
  • Micro Economics
  • Business Law
  • Management
  • Marketing
  • Business Ethics

CPA candidates who meet the following requirements must ask their schools to send the official transcripts to the CPA Examination Services for approval.

If their educational credits meet the Nebraska CPA requirements, they will be approved to schedule a CPA exam section at a testing center.


Nebraska CPA Exam Requirements

Nebraska CPA exam requirements are a bit stricter than other states. Nebraska does not allow students to sit for the exam. In fact, they don’t allow graduates with less than 15o credit hours to sit for the exam.

In order to qualify for the CPA exam in Nebraska, you must have your bachelor’s degree (120 credit hours) and an additional 30 credit hours of coursework. Some colleges do offer accredited CPA study review courses that you can use to start preparing for the exam. If your college offers a course like this, you might be able to receive college credit that counts towards your 150 college credit hours.

Once your education is completed, you can send in your official college transcripts along with your CPA application to the NE State Board of Accountancy.

Once the transcripts are accepted, a Notice to Schedule would be issued. The Notice to Schedule is essentially a green light to apply and schedule a Uniform CPA exam in Nebraska.

This gives you six months to schedule a CPA exam section before your NTS expires and you’ll have to re-apply and pay re-application fees.

NE CPA Exam Costs & Fees

The cost of taking the CPA Exam in Nebraska is $743 plus an initial application fee of $150. Here is a complete list of the CPA exam costs and section fees:

  • Auditing and Attestation (AUD): $195.35 ‹
  • Business Environment and Concepts (BEC): $176.25
  • Financial Accounting and Reporting (FAR): $195.35
  • Regulation (REG): $176.25 ‹
  • Application Fee: $16

The re-examination fee varies depending on the number of sections you take at once.


Nebraska CPA License Requirements

The final step to becoming a certified public accountant in Nebraska is applying for A Nebraska CPA license. Aspiring CPAs who take and pass the CPA examination are issued a Nebraska CPA certificate but not a full license.

This two tier approach to licensing allows accountants the ability to use the CPA designation without the necessity of maintaining the legal license.

The certificate is designed to show that candidates have passed the exam and completed many of the CPA qualifications, but are not fully licensed and cannot sign financial reporting documents.

In order to become fully licensed, CPA candidates must complete a few more steps.

Candidates must show proof of a CPA certificate. The certificate is issued upon fulfillment of the following:

  • Completion of 150 credit hours leading to a bachelor’s degree
  • Taken and passed the CPA exam
  • Taken and passed the Ethics exam

A Nebraska CPA license is issued upon Candidates fulfilling the following:

  • Have a CPA certificate as described above
  • Completed 2-years of work experience
  • Paid a $200 licensure fee

AICPA Ethics Exam

Aspiring CPAs must also take and pass the AICPA Ethics exam as part of the licensure process. The open book exam is not as rigorous as the uniform CPA exam. However, candidates must score more than 90% t0 pass.

Work Experience Requirements

Nebraska requires CPA candidates to complete a two-year work experience program focusing on accounting in order to become licensed.

The work experience can be earned through government, academia, private, or public sector.

Likewise, the work experience CPA requirement must be completed under the supervision of a licensed CPA who is required to complete the Public Accounting Experience Form on the candidate’s CPA license application.


Nebraska CPA License Application & Renewal

The state of Nebraska requires CPA license holders to renew their licenses every two years. During this time, frame holders must have completed at least 80 hours of Continuing Professional Education.

The CPE certificates must be retained and submitted every other year along with the CPA license renewal form and renewal fees.

The CPA license renewal forms are listed on the Nebraska State Board website. All forms can be filled out and submitted online. As long as there is nothing wrong with you application, the State Board will approve your license renewal within 24 hours of submission.

Nebraska CPA Salary

The average Nebraska CPA salary is $79,420 per year. The salary depends on many factors, key among them being the level of education or professional work experience and size of employer or industry.

Licensed CPA holders can pursue employment opportunities in a wide array of fields. Forensic accounting allows holders to curb financial fraud while others pursue careers as financial analysts or consultants.


Steps to Become a CPA in Nebraska

Becoming a CPA in the state is simple. Aspiring candidates only have to:

  • Get an education in the state
  • Take and pass the uniform CPA exam
  • Take and pass the Ethics exam
  • Fulfill one-year work experience
  • Continue with CPE education

Additional Nebraska CPA Resources

Here are the most common resources you can use to learn how to take the CPA exam in Nebraska and become a certified public accountant.