Nebraska CPA Exam Requirements
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: Yes
Social Security Number Requirement: Yes
Nebraska CPA Exam Education Requirements
Education Requirement for Licensure: 150 hours (including B.A.)
Participates in International Examination Program: Yes
Hours in accounting: 30 semester hours or equivalent quarter hours in accounting beyond principles of accounting
Exam sitting requirements: 150 hours (must complete education requirement prior to sitting for exam)
Experience requirements: 2 years of public accounting experience or 3 years of auditing experience in the Dept. of Revenue or in the Office of the Auditor of Public Accounts or 3 1/2 years gained through employment by the federal government as a special agent or IRS agent.
Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure
Notes:
Two-tier state. When a CPA passes the exam, a certificate will be issued. However, a license/permit to practice will be issued when the experience requirement is completed.
Pre-Evaluation Service
Nebraska offers pre-evaluation as an optional service. A pre-evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. To begin the pre-evaluation process, please visit CPA Central. You must create a CPA Central user account before you can submit your pre-evaluation application online.
Send any additional required information or documents to:
CPA Examination Services – NE
PO Box 198469
Nashville, TN 37219
Materials to be Submitted with Application
Official transcript(s). Submission by you or school to CPAES.
Certificate of Enrollment, if applicable. Submission by you or school to CPAES.
Affidavit of Applicant. Submission by you to CPAES.
International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
ADA Accommodation Form, if applicable. Submission by you to CPAES.
Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.
If you have previously applied and sat, but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are not automatically considered a re-examination candidate.
Nebraska CPA Exam Fees
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
Application fee $160.00
Examination Fees
Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51
Registration Fees
4 examination sections $110.00
3 examination sections $95.00
2 examination sections $80.00
1 examination section $65.00
Nebraska Society of Certified Public Accountants
Sheila Burroughs
Phone Number: 402-476-8482
Fax Number: 402-476-8731
In State Toll Free: 800-642-6178
Address: 635 South 14th Street, Suite 330, Lincoln, NE 68508
Email: sheila@nescpa.org or society@nescpa.org
Nebraska Board of Public Accountancy
Phone Number: 402-471-3728 or 402-471-3595
Fax Number: 402-471-4484
In State Toll Free: 1-800-564-6111
Address: 1526 K Street, Suite 410, Lincoln, NE 68508
P.O. Box 94725, Lincoln, NE 68509-4725
Email: Dan.Sweetwood@Nebraska.gov
