Nebraska CPA Requirements (2026): Exam and License
Nebraska exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
24 + 24
Nebraska exam entry requires the qualifying degree and concentration, including 24 upper-level accounting and 24 business credits with the required business-ethics coverage.
Check exam entryCheckpoint 2
Can I obtain the license?
Nebraska’s new framework became effective July 17, 2026. Education and experience determine the permit route, and a certificate alone does not authorize practice or use of the CPA designation.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Nebraska CPA Exam eligibility
Nebraska exam entry requires the qualifying degree and concentration, including 24 upper-level accounting and 24 business credits with the required business-ethics coverage.
- Use NASBA’s detailed subject and application conditions when mapping the transcript.
- Nebraska separates a CPA certificate from an active permit to practice.
Map your transcript
Nebraska accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam concentration | 24 upper-level credits | 24 credits including required business ethics | Qualifying degree |
| Permit | Qualifying concentration | Qualifying concentration | Certificate and permit are separate outcomes |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Nebraska CPA license pathways
Nebraska’s new framework became effective July 17, 2026. Education and experience determine the permit route, and a certificate alone does not authorize practice or use of the CPA designation.
| Route / availability | Education | Experience |
|---|---|---|
| Master’s or additional-30 route | Qualifying master’s degree or bachelor’s plus 30 credits | 1 year / 2,000 hours over 1-3 years |
| Bachelor’s route | Qualifying bachelor’s degree | 2 years / 4,000 hours over 2-6 years |
- The master’s/additional-30 combinations use one year and 2,000 hours over one to three years; the bachelor’s route uses two years and 4,000 hours over two to six years.
- Experience requires direct CPA supervision. The board’s recency provisions include a ten-year rule and an applicable education alternative.
Dates that affect your decision
Planning for Nebraska CPA requirements in 2027
A 2027 plan should show exam completion, certificate, qualifying experience, and permit as distinct milestones.
July 17, 2026
EffectiveNew education and experience framework
The board’s July notice explains the current routes and the certificate/permit distinction.
Worked planning example
Exam passed and certificate received
Illustrative candidate scenario, not an eligibility determination.
Starting point
You have passed the exam and received a Nebraska certificate, but your experience is not yet complete.
What the rules mean
The certificate does not itself authorize practice or use of the CPA designation. The permit requirements remain.
Next action
Document the directly supervised experience and obtain the required permit before presenting yourself as authorized to practice.
From education to an appointment
How to apply and prepare in Nebraska
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Nebraska CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $111.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Nebraska CPA Exam requirements in 2026?
- Nebraska exam entry requires the qualifying degree and concentration, including 24 upper-level accounting and 24 business credits with the required business-ethics coverage. Use NASBA’s detailed subject and application conditions when mapping the transcript. Nebraska separates a CPA certificate from an active permit to practice.
- Does Nebraska require 150 hours for CPA licensure in 2026?
- Nebraska’s new framework became effective July 17, 2026. Education and experience determine the permit route, and a certificate alone does not authorize practice or use of the CPA designation. Master’s or additional-30 route: Qualifying master’s degree or bachelor’s plus 30 credits; 1 year / 2,000 hours over 1-3 years. Bachelor’s route: Qualifying bachelor’s degree; 2 years / 4,000 hours over 2-6 years.
- How should I plan for Nebraska CPA requirements in 2027?
- A 2027 plan should show exam completion, certificate, qualifying experience, and permit as distinct milestones.
- Are Nebraska exam eligibility and licensing the same?
- They are separate checkpoints. The certificate does not itself authorize practice or use of the CPA designation. The permit requirements remain. Document the directly supervised experience and obtain the required permit before presenting yourself as authorized to practice.
- What should I confirm before applying in Nebraska?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my Nebraska license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Nebraska requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.