Licensing Requirements

Nebraska is a two-tiered state meaning an individual is issued a Certificate first upon showing successful passage of the CPA exam and then is issued a Permit to Practice upon showing completion of the experience requirement.

  • For information on applying for a Nebraska Certificate, click here
  • For information on applying for an Initial Permit to Practice, click here
  • For information on the experience requirement and how to submit your hours, click here

To renew your Active Permit to Practice, you must complete 80 hours of CPE (including 4 hours of ethics) within the two calendar years prior to renewal. CPE must be earned by December 31st of the year prior to renewal and must be reported by January 31st of your renewal year.