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


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

36 semester hours in business related subjects including coverage of the following: macroeconomics; microeconomics; business law; marketing; management; finance; business communication; business ethics; and quantitative applications in business. *

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

* Principles of accounting courses may apply to the business coursework requirement.


Experience Requirements for Licensure

Minimum Work Experience

Two-years of accounting experience to include at least 4,000 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.


Additional information can be found on the Nebraska State Board of Public Accountancy website.


Note: Students should contact WGU Business Licensure at 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.



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