Nebraska CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Following are the specific requirements for examination and licensing in Nebraska.

 

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Nebraska. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure. Students must complete the following to be eligible for examination and to be licensed.

 

Education Requirements for CPA Examination and Licensure

  • Degree: Baccalaureate or higher degree from a regionally accredited university.
  • Accounting Coursework: 30 semester hours in accounting beyond principles of accounting courses to include 3 semester hours in each of the following: financial accounting theory and problems; cost/managerial accounting; tax preparation and planning; auditing; accounting information systems; and governmental and not-for-profit accounting.
  • Business Coursework: 30 semester hours in business related subjects including coverage of the following: macroeconomics; microeconomics; business law; marketing; management; finance; and business ethics.*
    *Note: Principles of accounting courses may apply to the business coursework requirement.
  • Other Coursework: 60 semester hours in general education to include coverage of the following: oral and written communications; mathematics; arts, natural sciences, social sciences and humanities; and statistics.
  • Ethics Coursework: Must complete a course in ethics as listed in the business coursework requirement and pass the AICPA Professional Ethics Exam for initial licensure.
  • Total Credit Hours: 150 semester hours
  • Additional Exam Information
    • Prior to Sitting for the Uniform CPA Exam: Complete the degree requirement, the accounting and business course requirements, and the total credit hours requirement.
    • Application Documents: Application documents found on the board website (opens new window).
  • Experience Requirements for Licensure
    • Minimum Work Experience: Two-years of accounting experience to include at least 4,000 hours.

 

Additional information can be found on the Nebraska State Board of Public Accountancy (opens new window) website.

 

Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement. Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.

 

9/2019

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