State Requirements


State & Territory Requirements

Last Updated 2/24/2020


Age Requirement No
Citizenship Requirement No
Residency Requirement Yes
Social Security # Requirement Yes
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, accounting experience in the Dept. of Revenue or in the Office of the Auditor of Public Accounts, or 3 years accounting experience in private industry, government or academia
Ethics Exam: Must pass AICPA Professional Ethics Exam for initial licensure
State Society

Nebraska Society of Certified Public Accountants

Trudy Meyer


635 South 14th Street

Suite 330

Lincoln, NE




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.

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