Nebraska

Before applying for an Academic Credential Evaluation through NASBA’s Licensing Service, please familiarize yourself with this jurisdiction’s educational requirements below.

Please Note: NASBA’s Licensing Service evaluates only the educational requirement for licensure in this state. All other licensure inquiries are to be directed to the State Board of Accountancy.

Please review the information below carefully before submitting your application.

Applicants who have Passed all 4 Sections of the CPA Examination

If you currently hold a CPA license and previously created a CPA Portal account for examination services, simply log in using your existing account.

If you have successfully passed all four sections of the CPA Examination, and never held a CPA license, follow these steps:

  1. Log in to the CPA Portal using the account you previously used for CPA Examination services.
  2. Select “Apply Now.“
  3. Choose your jurisdiction.
  4. Select the licensing application you wish to submit.

If you have never logged into the CPA Portal but have previously passed the examinations, please follow these steps:

  1. Visit NASBA.org – Sign In
  2. Instead of signing in, please click “Sign Up” to create an okta account.
  3. Verify with verification email, and accept the informed consent.
  4. Once you reach the application dashboard click on the CPA Portal and click “Existing Candidate”.
  5. Match to your previous application account using your National Candidate ID, Email, and Date of Birth.
  6. If you are licensed already, click “Link Existing License” on the home page of the CPA Portal.

Applicants Licensed in a Non-NASBA Managed Jurisdiction

If you currently hold a CPA license in a jurisdiction not managed by NASBA and would like to apply for licensure in a NASBA-managed jurisdiction, you must:

  1. Log in to your CPA Portal account. If you do not have a CPA Portal Account, please follow the directions listed above for creating an account and matching to your previous account associated with the CPA Examination.
  2. Select “Link Existing CPA License.”
  3. Complete the license-linking process before submitting your new licensure application.

Puerto Rico, U.S. Virgin Islands, and Commonwealth of the Northern Mariana Islands Applicants

Some applicants from Puerto Rico, the U.S. Virgin Islands, and the Commonwealth of the Northern Mariana Islands received an email indicating that a CPA Portal account was created on their behalf.

  • If you received this email, please refer to the PDF instructions below for guidance on setting up your account.

Licensure OKTA Instructions

  • If you did not receive an account setup email, log in using the CPA Portal account previously used for your CPA Examination services or create a new account and match as an existing candidate.

Need Assistance?

Before beginning your application, please ensure your CPA Portal account information is accurate and that any existing licenses have been linked, if applicable. Following these steps will help prevent delays in processing your licensure application.

If you are still encountering issues, please email [email protected] or call 866-350-0017.

Your CPA Portal Button

Education

    Below are the requirements to apply for a CPA Certificate and Permit in Nebraska:

    004.04 Upon applying for and receiving a certificate, a certificate holder may apply for a permit to practice, as outlined within Section 1-136 et. Seq., as revised, after meeting all other requirements as outlined within the law and these rules.

    Licensure Education Requirements Title 288, Chapter 9-004.01

    Masters Degree 

    • Masters Degree (any major) from a regionally accredited institution to include each of the following:
    • Title 288, Chapter 9-004.02A 24 semester (36 quarter) hours in accounting beyond principles to include all of the following:
      • Financial Accounting Theory and Problems
      • Cost and Managerial Accounting
      • Tax Preparation and Planning
      • Auditing
      • Accounting Information Systems
      • Governmental and Not-for-Profit Accounting
    • Title 288, Chapter 9-004.02B 24 semester (36 quarter) hours in general business to include some or all of the following:
      • Macro and Microeconomics
        • Note: can be in the same course or separate courses
      • Business Law
      • Marketing
      • Management
      • Finance
      • Business Ethics
      • Principles of Accounting
      • Business Communication
      • Quantitative Applications in Business
      • Data Analytics
    • Content covering the subject of Business Ethics 

    Please note: 1 year of supervised experience by an active permit holder (CPA) will be required for a permit to practice under this pathway

    Bachelors Degree + 30

    • Bachelor’s degree or higher (any major) from a regionally accredited institution to include each of the following:
    • 30 semester hours of additional general education
    • 24 semester (36 quarter) hours in accounting beyond principles to include all of the following:
      • Financial Accounting Theory and Problems
      • Cost and Managerial Accounting
      • Tax Preparation and Planning
      • Auditing
      • Accounting Information Systems
      • Governmental and Not-for-Profit Accounting
    • 24 semester (36 quarter) hours in general business to include some or all of the following:
      • Macro and Microeconomics
        • Note: can be in the same course or separate courses
      • Business Law
      • Marketing
      • Management
      • Finance
      • Business Ethics
      • Principles of Accounting
      • Business Communication
      • Quantitative Applications in Business
      • Data Analytics
    • Content covering the subject of Business Ethics 
    • Please note: 1 year of supervised experience by an active permit holder (CPA) will be required for a permit to practice under this pathway

    Bachelors Degree 

    • Bachelor’s degree or higher (any major) from a regionally accredited institution to include each of the following:
    • 24 semester (36 quarter) hours in accounting beyond principles to include all of the following:
      • Financial Accounting Theory and Problems
      • Cost and Managerial Accounting
      • Tax Preparation and Planning
      • Auditing
      • Accounting Information Systems
      • Governmental and Not-for-Profit Accounting
    • 24 semester (36 quarter) hours in general business to include some or all of the following:
      • Macro and Microeconomics
        • Note: can be in the same course or separate courses
      • Business Law
      • Marketing
      • Management
      • Finance
      • Business Ethics
      • Principles of Accounting
      • Business Communication
      • Quantitative Applications in Business
      • Data Analytics
    • Content covering the subject of Business Ethics 

    Please note: 2 years of supervised experience by an active permit holder (CPA) will be required for a permit to practice under this pathway.

    Fees

      • Initial – $100
      • Transfer of Grades – $100
      • Reciprocal – $100

      International Candidates

        Applicants who obtained their education outside the United States must have an evaluation report completed and submitted by NASBA International Evaluation Services or the Center for Educational Documentation (CED).

        • Require the agency to evaluate as follows:
          • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
          • A credential analysis that specifies:
            • The name of the country;
            • The degree awarded;
            • The year the degree was awarded; and
            • The entity that awarded the degree;
          • A course-by-course listing; and
          • A course credit analysis that includes:
            • Total credits earned toward the degree as stated on transcripts submitted;
            • Total accounting credits earned; and
            • Total business credits earned.
        • Completed original evaluations must be received by NASBA Licensing directly from the evaluation service at the time of application. Photocopies are not acceptable.
        • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
        • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
        • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

         

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        USEFUL LINKS

        Nebraska State Board

        CONTACT US

        Toll Free: (866) 350-0017
        Email: [email protected]

        Mail:
        NASBA Licensing Services
        PO Box 198589
        Nashville, TN 37219