Successful completion of the CPA Exam is the beginning of the process. CPA Examination Services (CPAES), a division of the National Association of State Boards of Accountancy (NASBA) administers the CPA Exam for the Board. Candidates must be residents of Nebraska or be employed in a business in Nebraska. Candidates may download the Candidate Bulletin with the CPA Exam information from the NASBA web site at: http://nasba.org/files/2011/09/CandidateBulletin_December-2014_Final.pdf CPAES highly recommends that candidates take the exam tutorial which is also available on the same website. Once the candidate is ready to apply for the CPA Exam, the application can be found on the NASBA web site: www.nasba.org click on Examinations (top right bar), then, Uniform CPA Exam button. Use either the pull down for Nebraska or click on the state of Nebraska within the state grouping. Navigate the page for the appropriate application or information.
For a pre-evaluation application of educational requirements to allow taking the exam, please go to: www.nasba.org click on Exams top of page, then, Uniform CPA Exam button. Click on the state of Nebraska in the grouping of states for information about the exam. The link for all applications is: https://cpacentral.nasba.org/ The first step in the process is for the candidate to "Sign In” left side of page which creates an online "user account." The candidate will then receive an email with a link to activate the account. After activation, the candidate signs in to his or her account and clicks "Apply Online." The candidate will then have the option to submit a pre-evaluation application or a first time examination application. Currently, pre-evaluation applications still include a payment page. When you reach that page, you will see instructions to contact the Nebraska Coordinator at email@example.com to finalize the submission of the pre-evaluation application.
Candidates may also use the online application "user account" to track the progress of their applications, see scores and update their email addresses.
- Following successful completion of the CPA Exam, CPAES will send a letter regarding application for a Nebraska certificate. The candidate must also have completed the Professional Ethics: AICPA’s Comprehensive Course for CPA’s exam available by calling 1-888-777-7077 or checking the web site: www.aicpa.org prior to applying for a certificate. Specific website as of 2-2012: http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/Ethics/PRDOVR~PC-732302/PC-732302.jsp
- You must apply for a certificate from the Nebraska State Board of Public Accountancy. The application forms are on the web site: www.nbpa.ne.gov under the Forms and Applications section. Listed at the top of the form are the requirements to apply for a certificate. Obtaining a certificate is the first step to becoming a CPA in Nebraska. A certificate of completion approved by the Board is your “CPA certificate.”
- Once the certificate of completion is issued, a packet of information is sent. In the packet is a permit to practice application, the second step to becoming a CPA. The permit step requires 4000 hours over two years of verified experience with a licensed CPA in a licensed CPA firm and /or experience gained in business, government, and academia (BGA). (See also PAA 1-136.02.) The Public Accounting Experience Verification experience form is available on the web site: www.nbpa.ne.gov under CPA Information, then Forms and Applications section, and must be attached to the permit to practice application. OR request the BGA form from the Board office. The appropriate fee must be included with the application.
- Following the permit issuance, you may use the designation CPA, in a recognized form of practice (See Rules Chapter 5 007.03). It is important to keep your permit current at all times with the original state of issuance. If you move to another state to apply for a permit, that state will require licensing information from the original state. Continuing professional education (CPE) must be reported by January 31, of each year. In order to renew your permit you must report 80 hours, including 4 hours of ethics for each renewal period.