Nebraska Board of Public Accountancy · Board Rule Chapter 8
To renew an active permit to practice, Nebraska CPAs must complete 80 hours of acceptable continuing education, including 4 hours of ethics, within the two calendar years immediately preceding renewal. CPE must be earned by December 31 of the year prior to renewal and reported by January 31 of the renewal year. Permits renew biennially on June 30, with the renewal year tied to the CPA's birth year.
The AICPA Professional Ethics Exam taken for certificate issuance cannot be used again to meet the four hours of ethics required for permit renewal. Nebraska also caps self-study at 50% of the requirement.
One square equals one CPE hour across the two calendar years preceding renewal.
| Total CPE hours | 80 hours within the two calendar years immediately preceding renewal |
|---|---|
| Reporting period | January 1 to December 31 over the biennial cycle |
| CPE completion deadline | December 31 of the year prior to renewal |
| Reporting deadline | January 31 of the renewal year. Permit holders report annually by January 31 on the education participated in during the preceding calendar year. |
| License renewal | June 30 biennially, with the renewal year tied to the CPA's birth year |
| Ethics requirement | 4 hours per biennial licensing period. It may be met through multiple courses rather than a single four-hour program. |
| Qualifying ethics content | General and professional ethics, independence training, Circular 230 courses, and other state-specific mandatory courses |
| AICPA ethics exam | The AICPA Professional Ethics Exam taken for certificate issuance cannot be used for permit renewal ethics CPE |
| Reinstatement | 120 hours, including the ethics requirement |
| Subject requirements | None beyond ethics |
| Self-study cap | Limited to 50% of the total required hours |
| Personal development | 16 hours of self-determined personal development courses related to the CPA's current employment may be reported |
| Nano learning | Awarded in 50-minute increments which must be earned from the same sponsor, capped at 40 hours per period |
| Committee and technical meetings | Maximum 16 hours |
| Peer review | Limited to 50% of total hours, and must be sponsored by a state board or a national or state professional organization |
| Inactive registrants | Inactive and Inactive-Retired registrants are not required to report CPE |
Trying to reuse the AICPA Professional Ethics Exam. Nebraska is explicit that the exam taken for certificate issuance cannot be used again to meet the four hours of ethics required for permit renewal. New permit holders in particular need a separate qualifying ethics course.
Counts toward the four-hour Nebraska ethics requirement for the biennial licensing period. Permit holders have the freedom to meet the four-hour requirement through multiple courses, so partial ethics credits can be combined across the period.
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Nebraska limits self-study to 50% of the requirement, so at least 40 hours must be another format
Group Live; Group Internet Based; QAS Self-Study
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Nebraska separates earning, reporting, and renewing onto three different dates, and reporting is annual even though renewal is biennial.
The 80 hours must fall within the two calendar years immediately preceding renewal.
CPE must be earned by December 31 of the year prior to renewal.
By January 31 each year, a permit holder must provide a report of the continuing education participated in during the preceding calendar year — annually, not just in renewal years.
The renewal year is tied to the CPA's birth year.
The CPE audit ensures CPAs are complying with continuing professional education requirements. The Board may waive requirements under justifiable circumstances under Board Rule Chapter 8.009.04.
Nebraska gives clear guidance on two categories that other states leave vague.
To renew an active permit, 80 hours of acceptable continuing education including 4 hours of ethics, within the two calendar years immediately preceding renewal.
Nebraska lists no separate technical, accounting and auditing, or tax minimum beyond the ethics requirement.
January 1 to December 31 across the biennial cycle, with CPE earned by December 31 of the year prior to renewal.
Reporting is annual: by January 31 each year, a permit holder must report the continuing education they participated in during the preceding calendar year.
June 30, biennially, with the renewal year tied to the CPA's birth year.
That puts renewal five months after the January 31 reporting deadline and six months after the December 31 completion deadline.
Four hours of ethics within each biennial licensing period.
Qualifying content encompasses general and professional ethics, independence training, Circular 230 courses, and other state-specific mandatory courses. Permit holders may meet the four-hour requirement through multiple courses.
No. The AICPA Professional Ethics Exam taken for certificate issuance cannot be used for permit renewal ethics CPE.
Ethics taken to satisfy the certificate requirement may not be used again to meet the four hours required for permit renewal.
Self-study credits are limited to 50% of the total required hours, which is 40 of the 80.
The remainder must come from other qualifying formats such as group live or group internet-based programs.
Yes. Nano learning credits are awarded in 50-minute increments which must be earned from the same sponsor, with a cap of 40 hours per period.
Blended learning credit amounts must meet Nebraska's current rounding rules in credit calculation.
16 hours of self-determined personal development courses that are related to the CPA's current employment may be reported.
The courses must connect to the licensee's actual work rather than being general interest.
Committee and technical meetings are capped at 16 hours, and peer review is limited to 50% of total hours.
Peer review credit must be sponsored by a state board or a national or state professional organization. Firm meetings cannot grant credit unless the program consists of at least 50 minutes of instruction, is conducted by a qualified instructor, and includes a detailed program outline proposed in advance and preserved.
A sign-in sheet must be present at the course, or certificates of completion must be provided.
The Board highly recommends going through the pre-approval process by completing the Program Qualification Form on its website.
Yes, for the qualifying coursework. A permit holder can claim 4 hours for completing the basic courses required to become a qualified VITA volunteer.
A further 2 hours may be claimed per advanced specialty course, up to a maximum of 8 hours. Submit Form 13615 signed by both the CPA and the site coordinator. No credit is allowed for the volunteer hours themselves.
120 hours, including the four-hour ethics requirement.
This is 50% more than the standard renewal requirement, so plan reinstatement well in advance.
No. Inactive and Inactive-Retired registrants are not required to report CPE.
Note that an initial active permit holder will be required to show 80 hours including the 4-hour ethics requirement in the two preceding calendar years to renew for the following licensing period, so plan ahead before taking a permit.
| Agency | Nebraska Board of Public Accountancy |
|---|---|
| Address | P.O. Box 94725, Lincoln, NE 68509 |
| Phone | (402) 471-3595 |
| Website | nbpa.nebraska.gov |
| CPE guidance | CPE requirements and information |
| State society | Nebraska Society of CPAs — CPE requirements |
This page summarizes Nebraska CPE rules for general informational purposes and is reviewed against the Nebraska Board of Public Accountancy's published CPE Guidelines. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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