Nebraska Board of Public Accountancy
The Board is responsible for licensing and regulating Certified Public Accountants (CPAs) and Public Accountants (PAs) in Nebraska.
IMPORTANT NOTICE REGARDING NEBRASKA'S
The purpose of this notice is to let you know the current experience requirement in order to become a Nebraska Certified Public
Accountant and to obtain a permit to practice public accountancy in the state of Nebraska.
Effective January 7, 2000, the Nebraska Board of Public Accountancy designated the public accounting experience requirement under Section 1-136.02
of the Public Accountancy Act as representing 4,000 hours in a period of not less than two years. The experience must be under the direct supervision
of a CPA with an active permit to practice, within a licensed, registered CPA firm. That CPA must complete the new "Public Accounting Experience Form"
form and Board personnel will then verify the permit of the CPA and the employing CPA firm before the experience will be accepted.
The "Public Accounting Experience Form" form must bear an original signature and must be notarized. This form may only be used for the public accounting
experience. Experience earned under the statutory provisions regarding the Auditor of Public Accounts, Department of Revenue, and the Internal Revenue
Service must be reported on different reporting forms.
Experience may be earned at more than one CPA firm and a "Certificate of Public Accounting Experience" form must be completed by each supervising CPA
from each CPA firm. Combined, the forms must show the 4,000 hours have been met in not less than a two-year period.
Experience from a CPA firm cannot be "mixed" with or added to experience earned in the Auditor of Public Accounts, the Department of Revenue or the
Internal Revenue Service.
Applicants for an initial permit to practice who hold a Nebraska CPA certificate by reciprocity may meet the same two year requirement as Nebraska certificate holders, or may also qualify under the "four in ten rule." Experience may be counted and a permit to practice issued if at the time of application, the applicant has had within the ten years immediately preceding application, at least four years experience outside this state in the practice of public accountancy as a sole proprietor or as a staff accountant.
Questions about the public accounting experience requirement should be directed to the Board's office at the below address, phone number or e-mail.
NEBRASKA BOARD OF PUBLIC ACCOUNTANCY
P.O. Box 94725, Lincoln, Nebraska 68509
(402) 471-3595 or 1-800-564-6111 (Nebraska Only)
FAX: (402) 471-4484
HOME PAGE: http://www.nbpa.ne.gov
E-MAIL: Contact Us