What is the experience requirement for a permit to practice?
Public Accounting Experience: 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.
Business, governmental, or academia experience requires three years under the direct supervision of a CPA with an active permit to practice.
May I combine CPA firm and governmental experience?
Yes, with a total of three years required using both public and other types of experience.
Can my experience under the supervision of a CPA in a private company be accepted for a license?
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 about ten business days. All initial permits must be approved by Board action, as well, before they are considered issued.
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. See Firm Guidelines on this website.
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 in Nebraska with Nebraska Secretary of States office.
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 31. 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 the 80-hour requirement for an 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 2013 you would report hours from calendar years 2010, 2011, and 2012) depending on birth year.
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 acceptable. 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?
Yes, however each course can be 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.
I’ve moved. How do I notify the Board?
Per Title 288 Rules Chapter 5 007.06: Please submit a change of address notification in writing via mail or fax (402-471-4484) the change of address in (including your certificate #, old and new address, and a signature). Or, change your address on the home page.
If someone has retired, what can they do?
Please complete an Inactive-Retired Affidavit, which is available under Forms and Applications within the Licensure Grouping. To be registered inactive retired, you need to be over 60 years of age and may 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 Search.
How do I verify if someone is a CPA?
Check the web site under Licensed CPAs Search button 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 describe the complaint. 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.