STATE REFERENCE · CPA FIRM & CPE
Nebraska: CPE, firm permit and peer review rules for CPAs.
In Nebraska, CPE: 80 hours per two-year renewal period, including 4 hours of ethics. Firm permit: Yes. Permits to practise public accountancy are issued by the Board to certificate holders and to registered partnerships… Peer review: Yes, for attest and compilation work. 288 NAC 13 §004.01: "A practice unit which performs attest engagements and/or performs compilations shall enroll in a program that…" Verified 2026-10-14; cites: Neb. Rev. Stat. §§ 1-105.01, 1-125.01, 1-126, 1-135, 1-136, 1-136.01, 1-152, 1-153; LB718 (2026, approved February 25, 2026) and others.
This page lists what the Nebraska board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.
It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.
Nebraska, field by field.
- Board of accountancy
- Nebraska State Board of Public Accountancy (statutory name, Neb. Rev. Stat. § 1-105.01; the board's website header reads "Nebraska Board of Public Accountancy")
- CPE hours & reporting period
- 80 hours per two-year renewal period, including 4 hours of ethics. Board CPE page: "you must complete 80 hours of CPE (including 4 hours of ethics)" "within the two calendar years prior to renewal"; "CPE must be earned by December 31st of the year prior to renewal". Reporting: CPE taken in a calendar year is reported to the Board by January 31 of the following year (board CPE page; Continuing Education Guidelines, effective November 2023, §I.A and §VI.A). Guidelines §I.A: "Permits issued after July 1 of the year prior to expiration require 40 hours of CPE for renewal." Neither the board CPE page, Guidelines §I.A nor 288 NAC 8 states an annual minimum. Statutory basis: Neb. Rev. Stat. § 1-136.01(1) authorizes the Board to require evidence of professional development "for ten days within the preceding two calendar years" for biennial permits; 288 NAC 8 §003 ties the Board's CPE rules to § 1-136.01. Limits: self-study capped at 40 hours per renewal period (Guidelines §II.B) and at 50% of required hours (288 NAC 8 §007.03); personal development (non-technical) capped at 16 hours per two-year period (Guidelines introduction and §III.A); records kept six years (288 NAC 8 §008.03). Reporting change announced on the board homepage: "CPE will now be reported biennially through Certemy instead of annually through the previous CPE reporting system"; holders born in even-numbered years receive a Certemy reporting task on December 1, 2026 and upload their report by January 31, 2027, and holders born in odd-numbered years "do not need to submit a CPE report in 2026."
- Ethics CPE requirement
- 4 hours per renewal period. 288 NAC 8 §004.01: "A permit holder must complete 4 hours of ethic courses in every renewal period or reinstatement." Neither 288 NAC 8 nor the Guidelines require a Nebraska-specific course; Guidelines §II.G state the Board "allows flexibility in the types of ethics courses, encompassing general and professional ethics, Independence training, Circular 230 courses, and other state-specific mandatory courses" and that the 4 hours may be met through multiple courses. Guidelines §I.A: the AICPA Professional Ethics Exam taken for certificate issuance "CANNOT be used for permit renewal ethics CPE."
- CPA firm permit / registration
- Yes. Permits to practise public accountancy are issued by the Board to certificate holders and to registered partnerships, limited liability companies and corporations of CPAs (Neb. Rev. Stat. § 1-136(1): "Permits to engage in the practice of public accountancy in this state shall be issued by the board to" those persons and entities). Firm permits expire June 30 and are renewed annually: § 1-136(2)(a), "All permits subject to this subdivision shall expire on June 30 of each year" and "may be renewed annually for a period of one year"; board firm-permit page: "Nebraska firm permits must be renewed annually and expire on June 30." Each Nebraska office is registered annually: § 1-135, each office "shall be registered annually under the Public Accountancy Act with the board" and is supervised by a manager holding a § 1-136 permit. A partnership or LLC may not use the CPA title unless registered under § 1-126 and holding a permit under § 1-136(1)(b) (§ 1-152). 288 NAC 11 §005.01: each applicant for registration as a licensed business entity "shall register with the Board of Public Accountancy prior to performing public accounting work in the state of Nebraska"; §005.03: registered business entities "shall renew their registration on an annual basis". Board pages: "Firms with an office in Nebraska must register with the Board." (firm-permit page) and "Any firm performing attest services in Nebraska must hold a Nebraska firm permit, regardless of where the firm is located." (mobility page); § 1-125.01(4): a person exercising the practice privilege who performs attestation services for an entity with its home office in Nebraska "may only do so through a firm or an affiliated entity which holds a permit issued under section 1-136." Board fee schedule: Firm Permit $100; Office Fee $50; Certificate of Registration $30.
- Peer review requirement
- Yes, for attest and compilation work. 288 NAC 13 §004.01: "A practice unit which performs attest engagements and/or performs compilations shall enroll in a program that meets Board-approved peer review program standards and shall satisfactorily complete the same." Statutory authority: Neb. Rev. Stat. § 1-153 (the Board "may adopt and promulgate rules and regulations to require a firm to enroll in and comply with all requirements of a board-approved program of peer review"). Cycle: 288 NAC 13 §004.04, "Ordinarily, subsequent peer reviews shall be performed such that the peer review has taken place and all peer review materials are submitted to the sponsoring organization within three years and six months from the peer review year end of the previous peer review." Board peer-review page: firms enroll "within twelve months of the performance of its first audit, review or agreed upon procedure engagement"; "A firm's initial peer review is due 18 months after the year-end of the firm's first reviewable engagement."; "Firms must submit a copy of the peer review report to NBPA by May 31st."; "The Nevada Society of CPAs administers the AICPA Peer Review Program for Nebraska CPA firms." 288 NAC 13 §004.07: a practice unit that only performs preparation engagements as defined under SSARS, "as of October 15, 2025, is not subject to peer review"; §004.08B: peer review documents are submitted within 30 days of issuance or with the renewal application, whichever occurs first.
- Licence renewal cycle
- Biennial, due June 30 of the holder's renewal year. Board active-permit page: "An Active Permit to Practice must be renewed every two years by June 30 of the permit holder's renewal year."; "Individuals born in an even-numbered year renew in odd-numbered years." and "Individuals born in an odd-numbered year renew in even-numbered years." Statute: § 1-136(2)(b), biennial permits expire on June 30 of the first calendar year after the calendar year of issuance "in which the age of the certificate holder or the registrant becomes divisible by two." 288 NAC 7 §001: permits "will expire on June 30 of each period." Online Permit Renewals page: renewals are filed through the Certemy portal, described as "open now through June 30, 2026". Board fee schedule: Active Permit to Practice $200; Inactive Registration $90.
- Mobility / practice privilege
- Yes, without notice, registration or fee. Neb. Rev. Stat. § 1-125.01(1)(a) (as amended by LB718, 2026): a person whose principal place of business is outside Nebraska, who holds an active CPA license from another state and who at initial licensure was required to show passage of the Uniform CPA Examination and the Board's minimum education and experience requirements "shall have all the practice privileges of a certified public accountant" holding a Nebraska permit "without the need to hold a certificate or a permit" "or to notify or register with the board or pay any fee"; § 1-125.01(1)(b) excludes a person whose permit, certificate or license is under suspension or revocation for reasons other than nonpayment of fees or failure to meet continuing education requirements in another state. Board mobility page: an eligible CPA "does not need to apply for an individual Nebraska permit, notify the Board, or pay an individual licensing fee." Consent conditions: § 1-125.01(2). Attestation services for an entity with its home office in Nebraska only through a firm or affiliated entity holding a § 1-136 permit (§ 1-125.01(4)). 288 NAC 7 §001.02A restates the education and experience pathways for the privilege; §001.02B preserves the privilege for individuals who held it as of December 31, 2024. The Legislature's statute page lists an effective date of July 18, 2026 for § 1-125.01; the Board's July 1, 2026 notice gives July 17, 2026 for LB718.
Download Nebraska's row (CSV) · all 51 states (CSV) · CC BY 4.0, attribute Vertical OS and link to this page.
Where this comes from.
Cited. Neb. Rev. Stat. §§ 1-105.01, 1-125.01, 1-126, 1-135, 1-136, 1-136.01, 1-152, 1-153; LB718 (2026, approved February 25, 2026); 288 NAC 7 §§001, 001.02A, 001.02B; 288 NAC 8 §§003, 004.01, 007.03, 008.03; 288 NAC 11 §§005.01, 005.03; 288 NAC 13 §§004.01, 004.04, 004.07, 004.08B; Board Continuing Education Guidelines (effective November 2023) §§I.A, II.B, II.G, III.A, VI.A
Status. Verified — cited, last verified 2026-10-14. Start with the board link — it is the primary source. The CPE and firm-permit rows are the two that carry a penalty when missed, so read both against the cited rule before the next renewal. The verification status says how much of the row was read at the source.
What to confirm.
All fields were verified against official pages. Reporting change in progress: the board homepage states CPE reporting moves from annual reporting to biennial reporting through Certemy (holders born in even-numbered years receive a reporting task on December 1, 2026 with uploads due January 31, 2027; holders born in odd-numbered years do not report in 2026), while the Continuing Education Guidelines (effective November 2023) and the board CPE page still describe annual reporting by January 31. Recent changes: LB718 (approved February 25, 2026) took effect in July 2026 (Board notice: July 17, 2026; the Legislature's page for § 1-125.01: July 18, 2026), and Title 288 Chapters 3, 7, 8, 9 and 13 carry an effective date of July 25, 2026 on rules.nebraska.gov.
Nebraska, answered from the row.
How many CPE hours does Nebraska require, and over what period?
80 hours per two-year renewal period, including 4 hours of ethics. Board CPE page: "you must complete 80 hours of CPE (including 4 hours of ethics)" "within the two calendar years prior to renewal"; "CPE must be earned by December 31st of the year prior to renewal". Reporting: CPE taken in a calendar year is reported to the Board by January 31 of the following year (board CPE page; Continuing Education Guidelines, effective November 2023, §I.A and §VI.A). Guidelines §I.A: "Permits issued after July 1 of the year prior to expiration require 40 hours of CPE for renewal." Neither the board CPE page, Guidelines §I.A nor 288 NAC 8 states an annual minimum. Statutory basis: Neb. Rev. Stat. § 1-136.01(1) authorizes the Board to require evidence of professional development "for ten days within the preceding two calendar years" for biennial permits; 288 NAC 8 §003 ties the Board's CPE rules to § 1-136.01. Limits: self-study capped at 40 hours per renewal period (Guidelines §II.B) and at 50% of required hours (288 NAC 8 §007.03); personal development (non-technical) capped at 16 hours per two-year period (Guidelines introduction and §III.A); records kept six years (288 NAC 8 §008.03). Reporting change announced on the board homepage: "CPE will now be reported biennially through Certemy instead of annually through the previous CPE reporting system"; holders born in even-numbered years receive a Certemy reporting task on December 1, 2026 and upload their report by January 31, 2027, and holders born in odd-numbered years "do not need to submit a CPE report in 2026."
Does Nebraska require ethics CPE?
4 hours per renewal period. 288 NAC 8 §004.01: "A permit holder must complete 4 hours of ethic courses in every renewal period or reinstatement." Neither 288 NAC 8 nor the Guidelines require a Nebraska-specific course; Guidelines §II.G state the Board "allows flexibility in the types of ethics courses, encompassing general and professional ethics, Independence training, Circular 230 courses, and other state-specific mandatory courses" and that the 4 hours may be met through multiple courses. Guidelines §I.A: the AICPA Professional Ethics Exam taken for certificate issuance "CANNOT be used for permit renewal ethics CPE."
Does Nebraska require a CPA firm permit or registration?
Yes. Permits to practise public accountancy are issued by the Board to certificate holders and to registered partnerships, limited liability companies and corporations of CPAs (Neb. Rev. Stat. § 1-136(1): "Permits to engage in the practice of public accountancy in this state shall be issued by the board to" those persons and entities). Firm permits expire June 30 and are renewed annually: § 1-136(2)(a), "All permits subject to this subdivision shall expire on June 30 of each year" and "may be renewed annually for a period of one year"; board firm-permit page: "Nebraska firm permits must be renewed annually and expire on June 30." Each Nebraska office is registered annually: § 1-135, each office "shall be registered annually under the Public Accountancy Act with the board" and is supervised by a manager holding a § 1-136 permit. A partnership or LLC may not use the CPA title unless registered under § 1-126 and holding a permit under § 1-136(1)(b) (§ 1-152). 288 NAC 11 §005.01: each applicant for registration as a licensed business entity "shall register with the Board of Public Accountancy prior to performing public accounting work in the state of Nebraska"; §005.03: registered business entities "shall renew their registration on an annual basis". Board pages: "Firms with an office in Nebraska must register with the Board." (firm-permit page) and "Any firm performing attest services in Nebraska must hold a Nebraska firm permit, regardless of where the firm is located." (mobility page); § 1-125.01(4): a person exercising the practice privilege who performs attestation services for an entity with its home office in Nebraska "may only do so through a firm or an affiliated entity which holds a permit issued under section 1-136." Board fee schedule: Firm Permit $100; Office Fee $50; Certificate of Registration $30.
Is peer review required for CPA firms in Nebraska?
Yes, for attest and compilation work. 288 NAC 13 §004.01: "A practice unit which performs attest engagements and/or performs compilations shall enroll in a program that meets Board-approved peer review program standards and shall satisfactorily complete the same." Statutory authority: Neb. Rev. Stat. § 1-153 (the Board "may adopt and promulgate rules and regulations to require a firm to enroll in and comply with all requirements of a board-approved program of peer review"). Cycle: 288 NAC 13 §004.04, "Ordinarily, subsequent peer reviews shall be performed such that the peer review has taken place and all peer review materials are submitted to the sponsoring organization within three years and six months from the peer review year end of the previous peer review." Board peer-review page: firms enroll "within twelve months of the performance of its first audit, review or agreed upon procedure engagement"; "A firm's initial peer review is due 18 months after the year-end of the firm's first reviewable engagement."; "Firms must submit a copy of the peer review report to NBPA by May 31st."; "The Nevada Society of CPAs administers the AICPA Peer Review Program for Nebraska CPA firms." 288 NAC 13 §004.07: a practice unit that only performs preparation engagements as defined under SSARS, "as of October 15, 2025, is not subject to peer review"; §004.08B: peer review documents are submitted within 30 days of issuance or with the renewal application, whichever occurs first.
How often is a CPA licence renewed in Nebraska?
Biennial, due June 30 of the holder's renewal year. Board active-permit page: "An Active Permit to Practice must be renewed every two years by June 30 of the permit holder's renewal year."; "Individuals born in an even-numbered year renew in odd-numbered years." and "Individuals born in an odd-numbered year renew in even-numbered years." Statute: § 1-136(2)(b), biennial permits expire on June 30 of the first calendar year after the calendar year of issuance "in which the age of the certificate holder or the registrant becomes divisible by two." 288 NAC 7 §001: permits "will expire on June 30 of each period." Online Permit Renewals page: renewals are filed through the Certemy portal, described as "open now through June 30, 2026". Board fee schedule: Active Permit to Practice $200; Inactive Registration $90.
Can an out-of-state CPA practise in Nebraska without a licence?
Yes, without notice, registration or fee. Neb. Rev. Stat. § 1-125.01(1)(a) (as amended by LB718, 2026): a person whose principal place of business is outside Nebraska, who holds an active CPA license from another state and who at initial licensure was required to show passage of the Uniform CPA Examination and the Board's minimum education and experience requirements "shall have all the practice privileges of a certified public accountant" holding a Nebraska permit "without the need to hold a certificate or a permit" "or to notify or register with the board or pay any fee"; § 1-125.01(1)(b) excludes a person whose permit, certificate or license is under suspension or revocation for reasons other than nonpayment of fees or failure to meet continuing education requirements in another state. Board mobility page: an eligible CPA "does not need to apply for an individual Nebraska permit, notify the Board, or pay an individual licensing fee." Consent conditions: § 1-125.01(2). Attestation services for an entity with its home office in Nebraska only through a firm or affiliated entity holding a § 1-136 permit (§ 1-125.01(4)). 288 NAC 7 §001.02A restates the education and experience pathways for the privilege; §001.02B preserves the privilege for individuals who held it as of December 31, 2024. The Legislature's statute page lists an effective date of July 18, 2026 for § 1-125.01; the Board's July 1, 2026 notice gives July 17, 2026 for LB718.
Not legal or licensing advice. Every row is a dated snapshot of published sources; boards change CPE rules, reporting periods and firm-permit requirements. Confirm every entry with the named board before relying on it.
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