Nebraska

BOARD INFORMATION FOR REFERRALS:

Nebraska State Board of Public Accountancy
PO BOX 94725
Lincoln, Nebraska 68509-4725
Phone: (800) 564-6111
Fax: (402) 471-4484
Website: www.nbpa.ne.gov/

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF NEBRASKA? YES

The Board accepts (but does not require) courses from providers that are members of NASBA's National Registry and QAS sponsorship programs. PES adheres to the state's requirements and we are a registered sponsor with NASBA and NASBA-QAS had have issued credits in the state of Nebraska without any problems.

LICENSE RENEWAL INFORMATION:

• Applicants need to complete 80 hours every 2 years.
• 4 hours of ethics required every reporting period. Credits can be earned all from one course or in smaller increments. The following courses can be used to fulfill part or all of this specific requirement: #4105: Ethics and Professional Conduct for Nebraska CPAs, #4200, #4205, #4325 as well as any other state specific course.
• The board recommends, but does not require, that any licensee performing audits, review or compilations obtain a minimum of 40% in accounting and auditing.
• Personal development or behavioral courses are not accepted.

LICENSE EXPIRATION INFORMATION:

• Registrant must register biennially by 6/30 of expiration year. Odd birth years expire on even years; Even birth years expire on odd years.

CPE COMPLETION DUE BY:

• CPE must be completed by 12/31 of year prior to expiration and reported by 1/31 of expiration year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time.

MAXIMUM ALLOWABLE SELF STUDY CREDITS:

Registrants may claim up to 40 hours for formal self-study programs in any renewal period.

ACCEPTABLE AREAS OF STUDY:

Regulations state: "overriding consideration in determining whether a specific program qualifies as acceptable continuing education shall be whether it is a formal program of learning which contributes directly to the practice of public accountancy including, but not limited to information or skills reasonably calculated to be utilized by a participant in the practice of public accountancy. Course should contribute to professional development and technical competence of a permit holder..."

Acceptable programs include those related to the performance or offer to perform professional services to the public in the following areas: accounting, auditing, financial reporting and related area, management advisory, taxation and consulting.

For firms located outside Nebraska, pre-approval will be considered only upon the request of a Nebraska permit holder.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. Updated 4/9/2008.

(PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here.)

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