Nebraska CPA Exam Requirements 2026
Nebraska's current exam-eligibility formula is A bachelor's or higher degree plus 24 accounting hours and 24 general-business hours; no separate total-hour threshold. It is not expressed as one separate total-credit threshold. Check your education, application route, current known fees, deadlines, and next steps in one place.
Nebraska CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted And Effective: Three licensure routes pairing a master's or expanded bachelor's education with one year of experience, or a bachelor's degree with two years. Effective July 18, 2026.
Are you eligible for the CPA Exam in Nebraska?
Nebraska's current sitting rule is: A bachelor's or higher degree plus 24 accounting hours and 24 general-business hours; no separate total-hour threshold. No separate total-hour number should be inferred. The application authority makes the final decision from official documents.
What to confirm before applying
- Meet Nebraska's jurisdiction-residency requirement.
- Provide a Social Security number unless an official exception applies.
- Meet the published good-moral-character requirement.
- Complete bachelor's degree.
- Complete 24 qualifying accounting semester hours.
- Complete 24 qualifying business semester hours.
Named coursework and accreditation
- Degree and courses must be from an accredited or Board-recognized institution.
Degree and courses must be from an accredited or Board-recognized institution.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | No published pre-degree application route is available. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | Yes, a Nebraska residency rule is identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Degree + courses | Degree + courses | A bachelor's or higher degree plus 24 accounting hours and 24 general-business hours; no separate total-hour threshold |
| Accounting | 24 | Not yet confirmed | Course classification is determined by the application authority. |
| Business | 24 | Not yet confirmed | Course classification is determined by the application authority. |
| Upper-level accounting | 24 | Not yet confirmed | Shown separately when the jurisdiction publishes an upper-level minimum. |
Published education pathways
Bachelor's degree plus required coursework
- Completed bachelor's degree or higher from an accredited institution
- 24 accounting hours
- 24 business hours
- At least 24 semester hours in accounting above introductory principles
- At least 24 semester hours in general business subjects
- All education must be complete at the time of application.
- The application must also satisfy Nebraska's residence, employment, or place-of-business nexus.
Credit types to confirm
- Community-college credit: Confirm with the application authority
- Online credit: Confirm with the application authority
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Confirm with the application authority
Nebraska eligibility gap planner
Enter your education and personal details to compare them with the published Nebraska requirements. Nuanced course classifications still require an official evaluation.
Check 6 published eligibility gates
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How to apply for the CPA Exam in Nebraska
NASBA CPA Examination Services (CPAES) is the application authority. Application method: online through NASBA CPA Portal.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through NASBA CPA Examination Services (CPAES) and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- official transcripts.
- Nebraska nexus documentation.
- completed CPA Portal application.
Processing time
The application authority does not publish a standard processing time.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Nebraska application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Nebraska application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Nebraska exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
Follow the jurisdiction's exact rule and the expiration shown in your candidate account.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: See official instructions
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
Confirm evaluator acceptance before purchasing a report.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Nebraska participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Nebraska CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | A bachelor's or higher degree plus 24 accounting hours and 24 general-business hours; no separate total-hour threshold | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Nebraska recognizes three licensure routes: a master's degree with an accounting concentration plus one year of experience; a bachelor's degree with the additional education specified by the Board plus one year; or a bachelor's degree with an accounting concentration plus two years. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Published licensure routes
Nebraska recognizes three licensure routes: a master's degree with an accounting concentration plus one year of experience; a bachelor's degree with the additional education specified by the Board plus one year; or a bachelor's degree with an accounting concentration plus two years.
Effective: July 17, 2026
Pathway timing matters: Effective date: July 18, 2026. LB 718 changed licensure pathways while Nebraska's current examination page continues to require a bachelor's degree plus 24 accounting and 24 business hours to sit.
Nebraska CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Nebraska?
Nebraska's current education formula is: A bachelor's or higher degree plus 24 accounting hours and 24 general-business hours; no separate total-hour threshold. The jurisdiction does not express that formula as one separate total-hour threshold.
Do I need 150 semester hours to sit in Nebraska?
No. Nebraska allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Nebraska to take the CPA Exam?
Yes. Nebraska has a jurisdiction-residency requirement. Review the official application for acceptable ways to satisfy it.
Can I apply before my degree is awarded in Nebraska?
Nebraska does not offer a published pre-degree application route. Wait for the required degree or obtain written direction from the application authority.
How much does the CPA Exam application cost in Nebraska?
The current known first-section total is $475.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Nebraska CPA Exam credits last?
Nebraska provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Nebraska?
Nebraska accepts foreign education subject to an approved credential evaluation. Use an evaluation service accepted by the application authority.
Your next CPA Exam research steps
Use this Nebraska page as your eligibility command center, then move into application timing and study-material research.
Official Nebraska sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with NASBA CPA Examination Services (CPAES).
- Nebraska CPA ExamNational Association of State Boards of Accountancy · NASBA
- Licensure Pathways LegislationNational Association of State Boards of Accountancy · NASBA
- LB718Nebraska Legislature · Official Legislation
- Nebraska CPA Pathway Frequently Asked QuestionsNebraska Society of CPAs · Secondary Authoritative
- Nebraska Revised Statute section 1-116Nebraska Legislature · Statute
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.