Nebraska CPE Requirements:

Licenses expire biennially on June 30. Registrants born in odd years renew in even years and registrants born in even years renew in odd years. Applicants for the renewal of an active permit must complete 80 hours of acceptable CPE within the preceding two calendar years prior to the year of license expiration. CPE taken in a calendar year must be reported by January 31 of the next year.

Special Requirements/Limitations:

The Board recommends, but does not require, that any permit holder performing audits, reviews or compilations obtain a minimum of 40% of the required hours in accounting and auditing subjects.

The Board recommends that not more than 30% of the 120 hours be taken in non-technical subjects.

A permit holder must complete 4 hours of ethics in every reporting period for renewal or reinstatement. The Board’s intent is to remain flexible and allow the requirement to cover broad and general course content for ethics. The four-hour ethics requirement can be met by taking our Nebraska Ethics course or by taking any of our hour-appropriate general ethics courses. Follow the ethics link on our homepage to access courses.

Personal development courses are limited to 20% IF the permit holder can relate the hours to their current employment AND the remaining 80% of the hours are in technical subjects.

50% of required CPE can be acquired through self-study.

Do AEG courses qualify for credit in Nebraska?

Yes. Nebraska does not pre-approve continuing education sponsors. They will accept courses from members of the National Association of State Boards of Accountancy (NASBA) Registry and QAS sponsor approval programs. As members of both programs, our courses are accepted for credit in Nebraska.

How are our recommended CPE hours determined?

As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:

Nebraska State Board of Public Accountancy
P.O. Box 94725
Lincoln, NE 68509
Phone: (800) 564-6111
Fax: (402) 471-4484