Nebraska’s CPE system operates on a birth-year renewal cycle. CPAs born in odd-numbered years renew and report CPE in odd-numbered years, while those born in even-numbered years renew and report in even-numbered years.
This creates two compliance cycles that run simultaneously across the CPA population.
Biennial requirement
Nebraska CPAs complete 80 hours of CPE during each two-year reporting period. The reporting period runs Jan. 1 through Dec. 31 of the biennial cycle, with license renewal occurring June 30 of the renewal year.
Within the 80-hour requirement, 4 hours must cover ethics. No additional subject-specific requirements apply.
CPE reporting
The Nebraska Board sends notifications Dec. 1 to permit holders who must report CPE for that cycle. The Report of Continuing Education Attendance is due Jan. 31 of the applicable renewal year.
Example: A licensee born in 1996 reports CPE in odd-numbered years, with the renewal deadline occurring Jan. 31 of the following even-numbered year.
Licensees submit CPE reports through the board’s online system. The board also performs random audits annually.
Credit limitations
Nebraska places limits on certain CPE activity types within the 80-hour biennial requirement:
- Instruction (teaching): Maximum 40 hours (50%). Credit equals presentation time plus preparation time, with preparation limited to twice the presentation time. Repeating the same course during the renewal period does not qualify for credit, although up to 10 hours may be claimed for updating previously presented courses.
- Self-study: Maximum 40 hours (50%).
- Nano learning: Maximum 40 hours during the licensing period.
- University or college courses: Maximum 40 hours (50%). One semester hour equals 15 CPE hours, and one quarter hour equals 8 CPE hours. Noncredit courses earn one CPE hour per classroom hour.
- Published materials or authorship: Maximum 16 hours.
- Personal development or communications: Combined maximum 16 hours.
- Technical committee meetings: Maximum 16 hours.
- Firm meetings: Generally not accepted unless specific conditions are met, including qualified instruction and a detailed course outline prepared in advance.
Board recommendations
The Nebraska Board of Public Accountancy recommends — but does not require — that CPAs who perform audits, reviews or compilations complete approximately 40% of their CPE (about 32 hours) in accounting and auditing subjects.
Partial credit and rounding
After the first full credit hour, Nebraska accepts half-credit increments. Nano learning and blended learning programs must follow the board’s rounding standards to qualify for credit.
Course approval
Nebraska generally accepts CPE from NASBA Registry sponsors. The board encourages pre-approval of courses through its Program Qualification Form.
Programs not pre-approved by NASBA must receive board approval before they may count toward Nebraska’s CPE requirements. Courses must relate directly to the practice of public accountancy and contribute to professional competence.
Special CPE credit options
IRS VITA program
Completion of required IRS Volunteer Income Tax Assistance (VITA) training may qualify for CPE credit.
- Basic VITA certification courses: 4 CPE hours
- Advanced specialty courses (such as military or HSA topics): 2 CPE hours each, up to a maximum of 8 hours
To claim credit, licensees must submit IRS Form 13615 signed by both the CPA and the VITA site coordinator. Volunteer service hours do not count toward CPE credit.
Certifications and exams
Passing certain professional certification exams may qualify for CPE credit. Nebraska allows 5 CPE hours for each hour of exam time.
For example, a one-hour exam earns 5 CPE hours, while a three-hour exam earns 15 CPE hours.