Nebraska Accounting Requirements

Candidates who have not previously taken the examination in accordance with Nebraska's requirements must:

• Be a resident of Nebraska; or

• Have a place of business in Nebraska; or

• Be regularly employed in Nebraska;

AND

• Have completed (or have in progress) at least 150 semester (225 quarter) hours of postsecondary academic credit and earned a baccalaureate or higher degree from a college or university to include:

30 semester (45 quarter) hours in accounting above the introductory level (subjects to be covered include financial accounting theory, cost/managerial accounting, taxation, auditing, accounting information systems, and governmental/not-for-profit accounting);

AND

36 semester (54 quarter) hours in general business subjects (subjects to be covered include macroeconomics, microeconomics, business law, marketing, management, finance, business communication, business ethics, quantitative applications in business, and principles of accounting).

Business law courses qualify only towards the 36 semester hours in general business and may not be counted to fulfill the accounting requirement.

Credit earned at a two-year institution is acceptable only when transferred into a regionally accredited four-year university and the credit is applied towards the applicant's degree. Credit earned after conferral of a baccalaureate degree must be completed at a four-year institution.

Initial candidates must submit an official transcript from each institution at which original credit toward the educational requirements was earned. Official transcripts, and or Certificate of Enrollments must be sent directly from all institution(s) and received by CPA Examination Services at the time of application, even under the 60/90 day provision.

Courses transferred from two-year to four-year institutions are not acceptable to meet the educational requirements unless they have been accepted for subject matter and credit hour requirements by the four-year institution for the purpose of awarding a degree. If transferred credit is not clearly posted on the transcript from the four-year institution, additional information from the four-year institution may be required.

For more information, refer to the Educational Requirements Guidelines. The most current version is located on the Board’s web site at www.nbpa.ne.gov

Candidates who have completed or are completing educational requirements at institutions outside the U.S. must have their credentials (including COE's) evaluated by any member of the National Association of Credential Evaluation Services (NACES). For contact information for these services, please visit www.naces.org.

Candidates must work with the evaluation service to ensure that the evaluation contains all necessary information to show the 150-semester hour requirement, the degree requirement, and the subject matter requirement.

For more information, refer to the Educational Requirements Guidelines. The most current version is located on the Board's web site at www.nbpa.ne.gov

PRE - EVALUATION FORM

For more information, click here to visit the Nebraska State Board of Accountancy.

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