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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State of Nebraska
Frequently Asked Questions
Here are just some of the most frequently asked questions we receive. If you have additional questions about these or any other topics please call the Board office at 1-800-564-6111 or 402-471-3595. LICENSING QUESTIONS
What is the experience requirement for a permit to practice?
The Board designated the public accounting experience requirements as representing 4,000 hours in a period of not less than two years, under the direct supervision of a CPA with an active permit to practice, within a licensed, registered CPA firm. Governmental experience requires 3 years within the Nebraska Department of Revenue or Nebraska Auditor of Public Accounts.
May I combine CPA firm and governmental experience?
No.
Can my experience under the supervision of a CPA in a private company be accepted for a license?
No.
How long does it normally take for the Board to issue an initial permit to practice?
Upon verification of completion of the experience requirement, it will take up to ten business days. All initial permits must be approved by Board action, as well, before they are considered issued.
FIRM QUESTIONS
Are there any restrictions on the name that I may use for my CPA firm?
Yes. These depend on the number of individual owners of a firm and the entity type.
When is it necessary for a foreign CPA firm to register with the NBPA?
Whenever a CPA plans to do public accounting work in the State of Nebraska, he or she must have a Nebraska CPA Certificate, an Active Permit to Practice in Nebraska, and register and license their CPA firm here as well.
CPE QUESTIONS
What are the CPE requirements?
For Active permit holders the CPE requirement is 80 hours every 2 years. The hours are reported each year by January 31st. You must have 80 hours of CPE including 4 hrs of ethics in order to renew your Active Permit. There is no CPE requirement for Inactive Registrants, or to qualify for your Initial Active Permit to Practice.
Does Nebraska have an Ethics requirement for CPE?
Yes, 4 hours of Ethics are required as part of your 80-hour requirement for your Active Permit. The Board’s intent is to remain flexible and allow the requirement to cover broad and general course content for ethics. You may complete the ethics from a self-study course.
What are the CPE requirements to reactivate my Active Permit to Practice?
You need 120 hours, including 4 hours of ethics, of CPE in the preceding three years (i.e. to reinstate in 2005 you would report hours from calendar years 2004, 2003, and 2002).
If I teach a course, how many CPE credits do I get?
It will depend on the acceptability of the subject matter, but generally for each hour of instruction you can claim 2 hours of preparation. Check the CPE Guidelines for information on determining CPE credit hours.
How do I determine which CPE courses are acceptable in Nebraska?
Check the CPE Guidelines for information on the kinds of CPE courses that we accept. You can also have a course pre-approved by filling out a Program Qualification Form and submitting it to the Board Office.
Are all NASBA approved courses accepted in Nebraska?
No, each course is reviewed individually. You can have a course pre-approved by filling out a Program Qualification Form and submitting it to the Board Office.
Does Nebraska approve CPE Sponsors?
Yes, we do approve sponsors for CPE but each course will be reviewed. You can be an approved Sponsor by filling out a Sponsor application and submitting it to the Board Office.
GENERAL QUESTIONS
I’ve moved. How do I notify the Board?
We need a change of address notification in writing. You can mail or fax (402-471-4484) the change of address in (including your certificate #, old and new address, and a signature). Or, you can change your address On-line.
If someone has retired, what can they do?
You need to fill out an Inactive-Retired Affidavit, which is available here On-line. To be registered inactive retired, you need to be over 60 years of age and no longer practice public accounting.
May I obtain a listing of all CPAs and/or CPA firms licensed in Nebraska?
Yes, the annual register (a printed copy) is available by sending a letter requesting it and a check for $5 to PO Box 94725, Lincoln, NE 68509-4724. You can also check on the web site on our Licensed CPAs in Nebraska page.
How do I verify if someone is a CPA?
You can check on the web site on our Licensed CPAs in NE page or you can call the Board office at 1-800-564-6111 if in Nebraska.
I have a complaint against a CPA. Who should I contact?
Please write a letter to the Board stating who the complaint is against, why you are bringing the complaint and what the complaint is. Please include your name, mailing address and any information that would support your complaint. Send the letter to: PO Box 94725, Lincoln, NE 68509-4725.
How do I use the NEW editable PDF documents?
You can get information on how to use the editable PDF documents by clicking here or you can call the Board office at 1-800-564-6111 if in Nebraska.