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Nebraska CPA Ethics CPE Requirement

4 hours of ethics CPE, every 3 years, for CPAs licensed in Nebraska.

NE General NASBA ethics accepted QAS Self-Study

Requirement summary

Ethics hours required4
Reporting cycleEvery 3 years
State-specific content Not required
Self-study acceptedYes — NASBA QAS Self-Study
Our sponsor statusNASBA Registry #111907

Four hours of ethics per reporting period. Pre-approval via the Board's Program Qualification Form is encouraged.

Nebraska CPA ethics CPE questions

How many hours of ethics CPE do Nebraska CPAs need?

Four hours within the two calendar years immediately preceding renewal, as part of the 80-hour total. Reinstatement requires 120 hours, also including four ethics hours.

Does the AICPA ethics exam I took for my certificate count?

No. The AICPA Professional Ethics Exam taken for certificate issuance cannot be used toward the four hours of ethics required for permit renewal.

When is my Nebraska CPE due?

Permits renew biennially on 30 June, with your renewal year determined by whether your birth year is odd or even. CPE must be earned by 31 December of the year before renewal and reported by 31 January of your renewal year.

What happens if I miss the reporting deadline?

Failure to submit the CPE Report of Attendance by 31 January will prevent you from renewing your permit. If you have a valid reason you cannot report in time, notify the Board in writing before the deadline.

Are all NASBA courses automatically accepted in Nebraska?

Courses pre-approved through the NASBA CPE Registry are accepted. Any course not pre-approved by the Registry must gain approval from the Board before it can be counted.

What proof of my ethics course will Nebraska accept if I am audited?

Certificates of completion from course sponsors, signed attendance sheets, grade reports or transcripts from educational institutions, and signed statements of hours from instructors. Keep the evidence for six years after completing the course.

Board of Accountancy

Nebraska State Board of Public Accountancy

Visit the Board website ↗

NASBA Registry requirement summary ↗

State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.