Nebraska CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Nebraska requires 80 hours of CPE per two-year renewal period with a strict reporting timeline: hours must be earned by December 31 and reported by January 31. At least 4 hours must be in ethics, which can include general ethics, independence training, Circular 230 courses, or state-specific mandatory content. The AICPA Professional Ethics Exam used for initial certification cannot be reused.
Self-study hours are capped at 40 per renewal period, meaning at least half your CPE must come from group or interactive formats. Personal development (non-technical) courses are limited to 16 hours. College courses are capped at 40 hours per renewal, with semester hours converting at 15 CPE hours each. Instruction, firm meetings, published articles, and VITA volunteering each have their own specific caps.
Permits issued after July 1 of the year prior to expiration require only 40 hours for that renewal. Inactive and Inactive-Retired registrants skip CPE entirely. The Board may also waive compliance for illness or extenuating circumstances. Documentation must be kept for six years.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 4 | Every renewal | 4 hours of ethics in each renewal period. Types include general/professional ethics, Independence training, Circular 230 courses, state-specific mandatory courses. May meet requirement through multiple courses. AICPA Professional Ethics Exam for certificate issuance cannot be reused. |
Renewal Pathways
Exemptions
- Inactive Status — Inactive Registrants are not required to report CPE.Cannot practice on inactive status
- Inactive-Retired Status — Inactive-Retired Registrants are not required to report CPE.Cannot practice on inactive-retired status
- Waiver — The Board may waive compliance for justifiable reasons such as illness or extenuating circumstances beyond the permit holder's control.Must be approved by the Board under Rule Chapter 8.009.04
How You Can Complete Your CE
Provider Requirements
The Board recognizes NASBA-approved sponsors and courses adhering to QAS standards. Courses not pre-approved by the NASBA CPE Registry must gain Board approval before they can be considered valid. Use the Program Qualification Form for pre-approval of non-approved courses.
Tips for Nebraska CPAs
- Self-study is hard-capped at 40 hours — plan at least 40 hours from group programs, webinars, or live courses each cycle.
- Nebraska's 6-year documentation retention requirement is longer than most states. Set up a system to archive certificates.
- If your permit was issued after July 1 of the year before expiration, you only need 40 hours for your first renewal.
- Non-NASBA courses need pre-approval via the Board's Program Qualification Form. Submit this before taking the course, not after.