CPA exam and license requirements in Nebraska
Nebraska requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Nebraska Board of Public Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- State ethics exam
How many credit hours do you need to sit for the CPA exam in Nebraska?
Nebraska requires 120 semester credit hours to sit for the CPA exam. Candidates in Nebraska sit under the rules of the Nebraska Board of Public Accountancy.
How many credit hours do you need for a CPA license in Nebraska?
Nebraska requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Nebraska?
The CPA exam in Nebraska costs $262.64 per section, a $96 application fee, a $111 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Nebraska board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in Nebraska?
Nebraska gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Nebraska require a CPA ethics exam?
Nebraska: Requires both the Nebraska Board of Public Accountancy ethics exam and the AICPA professional-ethics comprehensive course (90% to pass).
What work experience is required for a CPA license in Nebraska?
Nebraska requires at least 4,000 hours over a minimum of two years (public accounting), or 6,000 hours over three years (industry, government, or academia), all supervised by an actively licensed CPA.
Who regulates CPAs in Nebraska?
CPAs in Nebraska are regulated by the Nebraska Board of Public Accountancy. Its published requirements are at https://nbpa.nebraska.gov/.
Recent changes and notes for Nebraska
- Two-tier state: pass the exam + meet education/ethics to earn the Certificate, then complete the experience requirement to receive the Permit to Practice (required to use the CPA title or practice publicly).
- 120 hours + bachelor's degree to sit; 150 hours for the certificate (24 accounting beyond principles + 24 general business).
- LB 718 (effective July 17, 2026) adds three licensure pathways, including a bachelor's + 2-years-experience (120-hour) route.
- Exam application $96, education evaluation $111 (NASBA CPA Examination Services).
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://nbpa.nebraska.gov/individuals/licensing-requirements. Requirements change; confirm with the Nebraska Board of Public Accountancy before applying.