Official Nebraska Government Web Site Nebraska Board of Public Accountancy - The board is responsible for licensing and regulating Certified Public Accountants (CPAs) and Public Accountants (PAs) in Nebraska

Nebraska Board of Public Accountancy

The Board is responsible for licensing and regulating Certified Public Accountants (CPAs) and Public Accountants (PAs) in Nebraska.

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About the Board


Bernie Gutschewski, Public Member, Retired, Board Chair, Omaha Nebraska.
Term: 9-2014 to 9-2018.

Lori Druse, CPA, Board Vice Chair, Deloitte & Touche LLP, Lincoln, Nebraska.
Term: 11-2011 to 11-2015.

Jan Glenn, Public Member, Secretary, LaVista, Nebraska.
Term: 8-2012 to 9-2015.

Michele Stromp, CPA, KPMG LLP, Elkhorn, Nebraska.
Term: 9-2012 to 9-2016.

Michael McClure, CPA, BMG CPAs, Lincoln, Nebraska. 
Term: 9-2012 to 9-2016.

Marcy Luth, CPA, Almquist, Maltzahn, Galloway, and Luth, P.C., Grand Island, NE
Term:  9-2014 to 9-2018

Tom Purcell, CPA, Creighton University, Omaha NE.
Term: 9-2013 to 9-2017

Glen Waltemath, CPA, McChesney Martin Sagehorn, P.C., North Platte, NE
Term: 1-2014 to 9-2017


Continuing Professional Education (CPE): Chair Tom Purcell, Michael McClure, Glen Waltemath, Staff Liaisons Heather Myers and Dan Sweetwood

Education and Examination: Chair Jan Glenn, Shelly Stromp, Marcy Luth, and Tom Purcell, Staff Liaisons Jo Lowe and Dan Sweetwood

Educational Advisory Committee (EAC): Chair Jan Glenn + Appointed Members David Emry, Michael Shadbolt, Jack Armitage, Thomas Purcell, Paul Shoemaker, Michelle Thornburg, Cynthia Nye, Courtney Baillie, James Koehn, Kathy Smith, Vaughn Benson, Aaron Knape, Nina Kavich, Kate King Wu, Education and Examination Committee Members, Staff Liaisons Jo Lowe and Dan Sweetwood

Enforcement of Professional Conduct: Chair Shelly Stromp, Staff Liaisons Jo Lowe and Dan Sweetwood

Legislative: Chair Lori Druse, Staff Liaisons Jo Lowe and Dan Sweetwood

Licensing Committee: Chair Lori Druse, Jan Glenn, Bernie Gutschewski, and Marcy Luth, Staff Liaisons Jo Lowe and Dan Sweetwood

Quality Enhancement Program (QEP): Chair Michael McClure, Lori Druse, Glen Waltemath. Appointed Members: Anne Fuhrman, Chris Ritterbush, Michelle Thornburg, Mark Manning, Patrick Lavelle, Staff Liaisons Dan Sweetwood and Heather Myers

Our Mission

To protect the welfare of the citizens of the State of Nebraska by assuring the competency of persons licensed as Certified Public Accountants (CPAs).  The Board, according to the provisions of the Public Accountancy Act, assures the competency of CPAs through examination, certification, licensure, registration, continuing professional education, quality review and investigation/enforcement of standards.



  1. Administer the Computerized Based Test (CBT) for the Uniform Certified Public Accountants (CPA) Examination.
  2. Issue certificates and initial permits to practice to qualified successful examination candidates, CPA’s, and CPA firms and administer requirements for continued issuance of certificates and permits to practice.
  3. Investigate registered complaints involving licensed CPAs and CPA firms that fail to comply with professional standards.
  4. Provide competent public service in the operation of the Board office and respond to inquiries from the public and licensees.


Objectives for Goal # 1

  1. Provide for a competent, well administered CPA Exam by administering PAA 1-114-116
  2. Administer the examination requirements of Title 288 Chapter 6 Rules and Regulations.
  3. Administer the educational requirements of Title 288 Chapter 9 Rules and Regulations.

Objectives for Goal # 2

  1. Issue Certificates to qualified successful examination candidates by administering PAA 1-114 and 1-124
  2. Issue Initial Permits to Practice and renewals by meeting PAA 1-136
  3. Issue Initial CPA firms and renewals by meeting PAA 1-134 to PAA 1-136
  4. Continuance of licensure requires meeting the Continuing Professional Education requirements, PAA 1-136.01 and Quality Enhancement Program Title 288 Chapter 4.

Objectives for Goal # 3

  1. Competent management and adjudication of registered complaints
  2. Protect Due Process through Title 288 Chapter 4, PAA 1-137-149
  3. Obtaining legal and expert support
  4. . Identification and review (searching) of media for CPAs.

Objectives for Goal # 4

  1. Respond knowledgeably and efficiently to public and licensee inquiries.
  2. Provide service to the Board.
  3. Fiscally conservative budgeting.
  4. Maintain efficient, economical, legal office procedures


Strategies for Goal #1:

Objective A

Provide for a competent, well administered CPA Exam by administering PAA 1-114-116

  • Participate in BOE, review the Candidate Care Bulletin, coordinate with the CPAES NE coordinator
  • Advise CPAES regarding the educational requirements to insure the candidate is qualified to take the CPA examination.
  • Provide all exam related information to the Exam and Education Committee and the Board.
  • Access on a regular basis the National Candidate Database (NCD) to confirm candidates qualifications to sit for the CBT
  • Review on a regular basis NCD Center Problem Reports (CPRs) for follow-up actions.
  • On-site compliance review of the exam test centers through an annual visit.

Participate in policy decisions, exam content, improvements…, of the Board, NASBA, BOE, CPAES, AICPA though attendance at conferences, conference calls, and responding to questionnaires.

Objective B

  • Review Rules for necessary changes such as outdated language or new professional developments.
  • Maintain and update office procedure manual, checklists related to exam and education requirements.

Objective C

  • Conduct annual EAC meeting to exchange information between educators and regulators.

Strategies for Goal #2:

Objective A

  • Issue Certificates to qualified successful exam individuals who meet 1-114
  • Review CPA Exam
  • Comprehensive Ethics Scored
  • Review JUSTICE system
  • Meet Reciprocity Requirements as listed in 1-124
  • Maintain and update office procedure manual, checklists related to certificate issuance.

Objective B

  • Issue Initial Permits to Practice to qualified individuals who meet 1-136
  • Review Chapter 6.002 and meet requirements as listed in Character and Fitness Standards
  • Review Experience to determine it meets requirements as listed in 1-117 and 1-136.02
  • Maintain and update office procedure manual, checklists related to permit issuance.

Objective C

  • Issue renewal Permits to CPAs and CPA Firms who meet 1-136; 1-126; 1-133; 1-134; 1-135
  • Review Chapter 10, 11 on firm requirements
  • Maintain and update office procedure manual, checklists related to firm issuance.

Objective D

  • Continuing Professional Education (CPE)
    • Meeting 80 hour requirements in 136.01
      • Review for content Program Qualification Forms to determine if course qualifies
      • Administer CPE course submissions via online and paper registrations
      • Review by audit annually submitted CPE for accuracy and content
      • Maintain and update office procedure manual, checklists, Guidelines related to CPE.
    • Quality Enhancement Program
      • Firms meet requirements in Rules Chapter 4.006.07
      • Maintain and update office procedure manual, checklists related to QEP.
      • Review and choose qualified reviewers to review the reports submitted by Firms.
      • QEP Committee reviews the reports reviewed by the CPA volunteers.
    • Notify and issue permit renewals for licensees

Strategies for Goal #3:

Objective A

  • Maintain and update the Board Report on Complaint Actions
  • Maintain and update the Active Case Report for the Enforcement Chair
  • Follow up and gather information as requested by the Enforcement Committee in a timely manner.

Objective B

  • Meet on a regular basis with the Nebraska Attorney Generals Office to provide updates and request guidance and opinions when necessary.
  • Engage and utilize the Board Attorney when required and in an efficient manner regarding enforcement efforts including ensuring due process rights are protected.
  • Gather case law and keep up to date on other professional regulatory disciplinary actions through the use of periodicals and membership within CLEAR and NASBA.

Objective C

  • Engage CPA/experts when necessary to provide professional opinions for the Enforcement Committee and the Board. Former Board members, identified experts, and contacts within NASBA could be utilized in this role.

Objective D

  • Continue to review newspapers, accounting periodicals, IRS Bulletins, SEC filings, US Department of Justice press releases, and others for information on Nebraska licensees and CPA firms involved in litigation or other enforcement actions.

Strategies for Goal #4:

Objective A

  • Respond knowledgeably and efficiently to public and licensee inquiries.
  • Daily staff communication with updates providing each member with relevant, timely information to respond to the public and licensees.
  • Conduct staff meetings to discuss issues, define tasks to do, plan for future projects.

Objective B

  • Provide excellent service to the Board
  • Communicate via email issues of immediate interest to Board members. Respond within two days to Board inquiries.
  • Distribute Board meeting packets, committee packets, at least one week prior to Board meetings.
  • Meeting notices complying with public meeting statutes in print and on the state’s public meeting calendar.

Objective C

  • Fiscally conservative budgeting/ Review of budget by Board Executive Committee/ Review of Board disbursements by Board Secretary/ CPA.
  • Follow prescribed pre – audit procedures for expenses.
  • Reduce fees to licensees when possible

Objective D

  • Maintain efficient, economical, legal office procedures
  • Attend training sessions for office procedures such as NIS, records management, internal controls, ...
  • Participate in the Independent Agency Directors meetings to exchange office procedure ideas, remain current on policy/law changes,
  • Continually update business disaster/survival plan.
  • Review office procedures for efficiencies such as online printing of permits or email communications to reduce postage costs
  • Purchase computer hardware upgrades through state surplus
  • Recycle paper, cardboard, plastic bottles and aluminum cans.
  • Conduct annual fixed asset inventory


Objective 1

  • Visit Exam test sites at least once per year to complete compliance checklists resulting in 99% compliance.
  • Monthly view NCD CPRs for exam issues to be resolved.
  • Less than 5% exam issues per number of candidates issued NTS per year.
  • Conduct bi-monthly Committee meetings to update Board on exam issues, informing members on a regular basis.
  • Maintain the exam pass rate which exceeds the national average.
  • Participation of 80% of all representative institutions in the EAC annual meeting.

Objective 2

  • 100% of renewal applications will be submitted to licensees two months prior to expiration.
  • 100% of permit renewals will be received by licensees prior to permit expiration.
  • Conduct two audits of the licensing process each year by member of the Licensing Committee demonstrating100% correct procedure followed.
  • Conduct six audits of the licensing process each year by executive director demonstrating100% correct procedure followed.

Objective 3

  • No to very low response from complainants, CPAs, and the Board on the progress of registered complaints before the Board.
  • No case arguments before the Board on issues of due process.
  • Favored response by Board regarding use of legal and expert support
  • Success of cases appealed to the District and/or Supreme Court.
  • Pro-active identification of licensees with discipline problems before other agencies.

Objective 4

  • Audit the mail opening procedure 10 times per year demonstrating 100% proper procedure followed.
  • Maintain current Board survey within 90% of the 4-5 range.
  • Compare favorable to other state agencies/ Board of Accountancy in employee/ licensee ratio.
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