Nebraska CPA CPE Requirements

How to reach the regulator directly.

Nebraska State Board of Public Accountancy
1526 State Office Building
1526 K Street, Suite 410
Lincoln, NE 68508

MAILING ADDRESS:
P.O. Box 94725
Lincoln, NE 68509

Tel: (402) 471-3595
Fax: (402) 471-4484

Email: dan.sweetwood@nebraska.gov

The regulator's own published rules and related resources.

Nebraska State Board of Public Accountancy

The total continuing education hours required.

80 credit hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

The Board did not want to require by rule based on the belief that you as a professional CPA will determine what CPE is best for you to complete during the reporting period. Staying abreast of the technical aspects of the profession should always be of first consideration for CPE. However, courses in personal development are not discouraged and assist in developing a better manager, employee, and well rounded person.

Ethics (Code “E” on report)

A permit holder must complete 4 hours of ethic courses in every renewal period or reinstatement. The Board’s policy is to remain flexible with the types of ethics completed including general and professional ethics, Independence training, Circular 230 courses, Sarbanes Oxley course material, and other state specific required courses. You are not required to complete the 4-hour requirement within one course.

Audits, Reviews Or Compilations:

The Board recommends, but does not require, that any permit holder performing audits, reviews or compilations obtain a minimum of forty percent (40%) of the required hours in accounting and auditing subjects.

Personal Development Courses:

Effective October 9, 2013: Beginning January 1, 2014, the Board will implement a new policy regarding CPE personal development courses. The new policy:

• A CPA may take up to 16 hours of "self determined" personal development courses that relate to their current employment for biennial permit renewal requirements. The other required 64 (or more) hours must be "technical" and directly related to the practice of public accountancy.
• The Board decided that 16 hours of the 80 hour requirement can be utilized at the discretion of the CPA to assist in career development. This is not a requirement and the CPA may choose to complete the entire 80 hour requirement in technical courses related to the practice of public accountancy. This policy will replace the former policy that counted personal development at 50% of the hours taken.
• The NE Board's definition of 'Personal Development' courses are courses that better you as a person. Examples include:
  • Leadership;
  • Developing strengths or talents;
  • Developing writing skills;
  • Improving self-awareness;
  • Developing strengths and talents;
  • Identifying your potential;
  • Enhancing lifestyle or quality of life;
  • Improving social abilities.

Program Qualification Form:
It is still highly recommended CPAs submit a Program Qualification Form (PQF) to determine the number of hours a program will count towards the CPE requirement including the 16 hours of professional development. Refer to "General Characteristics of Accredited Education" below. You should apply to the Board office for PRE-APPROVAL of any courses you plan to complete to be sure that the credit will qualify for continuing professional education.

Effective July 15, 2011 - December 31, 2013: CPE courses considered as personal development are to count 50% towards the hours taken. For example, a four hour course taken in leadership techniques would count two hours (50%) towards the Board's CPE requirement. It is highly recommended CPAs submit a Program Qualification Form (PQF) to determine the number of hours a program will count towards the CPE requirement. The PQF form can be obtained by going to the NE Board website.

How the reporting cycle is structured.

Biennial; based on calendar years (January 1 - December 31).

Permit holders born in an odd-numbered year must complete their CPE by December 31 of odd-numbered years.

Permit holders born in an even-numbered year must complete their CPE by December 31 of even-numbered years.

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

The applicant for renewal of an active permit to practice shall, by January 31 of each year, provide a signed statement of the continuing education in which he or she has participated in the preceding calendar year, on the reporting form provided by the Board of Public Accountancy.

Sole responsibility for documenting the requirements rests with the permit holder and evidence to support fulfillment of those requirements must be retained for a period of six years after the completion of educational courses. Satisfaction of the requirements could include but is not limited to the retention of attendance records and written outlines, and may be accomplished as follows:

1. In the case of courses taken for scholastic credit in accredited two and four-year institutions (state, community or private) or high school districts, evidence of satisfactory completion of the course will be sufficient by attaching either a grade report or a transcript from the institution.
2. In all other instances, the permit holder must retain an outline or program and evidence of Attendance/completion; i.e. sign-in sheet, certificate of attendance or certificate of satisfactory completion, etc. In the case of non-credit courses taken in educational institutions, a signed statement of the hours of attendance must be obtained from the instructor.

Participant and Instructor Credit:

Each permit holder, who seeks to obtain credit for participation in an approved course either, as a participant or instructor shall apply to the Board on forms supplied by the Board or alternative forms which contain the necessary information for Board review.

A permit holder or an instructor may request that he be granted credit for participation in continuing education programs, which are other than approved courses offered by approved sponsors. In such event, the licensee shall supply information about the programs as requested by the Board, and the decision of the Board concerning the amount of credit to be granted, if any, shall be final.

Upon request by the Board, evidence of satisfactory completion of the required continuing education courses shall be provided prior to the renewal date of the permit holder’s permit. Permit holders shall maintain evidence of satisfactory completion of continuing education courses for six years.

The renewal or reporting deadline.

January 31, annually.

The Board will notify permit holders on December 1 of each year their "Report of Continuing Education Attendance" is due to the Board by January 31. Permit Holders may submit CPE online to the Board throughout the year by going to www.nbpa.ne.gov. Submitting CPE online meets the reporting requirement.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Failure to comply with the requirements set forth in this Chapter shall be grounds for non-renewal of a permit for the practice of public accountancy.

If the CPE Report of Attendance is not in to the Board by January 31, the permit holder will not be able to renew his/her permit.

Non-Compliance Review and Hearing:
If a permit holder fails to meet the continuing education requirements, then the Board shall cause a Notice of Non-Compliance to be sent to such permit holder by Certified Mail directed to the permit holder’s last-known address as indicated on records maintained in the office of the Board not less than three months prior to the renewal date of the permit holder’s permit. Such Notice shall advise the permit holder of the existence and nature of such noncompliance and that the licensee may file a request for hearing with the Board within fifteen days of the date of mailing of the Notice. If a hearing is not timely requested, the permit holder shall be deemed to have waived any objection to the finding of noncompliance.

If a hearing is requested by a permit holder determined to be in noncompliance, the Board shall conduct a hearing at which the permit holder may be represented by counsel and shall make a stenographic or tape recorded record of all proceedings at the hearing. The Board may admit any relevant evidence, including hearsay.

If, after such hearing, the Board determines that a permit holder is in noncompliance with the requirements for continuing education it shall decline to renew the permit to practice public accountancy held by such permit holder.

The Board may waive compliance with this Rule for good cause shown in cases involving illness or other hardship or extenuating circumstances beyond the control of the permit holder.

Board Duties.
The Board may require each permit holder to furnish evidence of participation in continuing education in accountancy, auditing and related areas as a condition for renewal or reinstatement of the permit issued. To assist permit holders to fulfill this requirement, the Board shall:

• Exercise supervisory authority over the administration and reporting of continuing education.
• Approve or deny sponsors, courses, programs, seminars and other educational activities in satisfaction of the minimum educational requirements. All approvals and denials shall be subject to continuous review by the Board.
• Maintain records with respect to approved sponsors and courses and participation in approved courses by participants.
• Provide such forms or instructions concerning information to be provided on alternative forms as are necessary to enable the participants, sponsors and the Board to fulfill their responsibilities.
• Have the authority to request continuing education documentation from any permit holder for up to six years from their last reporting period.

Reduced or prorated requirements for a first renewal.

There is no special relief for new permit holders. No matter what year or month they are licensed:

• New permit holders born in an odd-numbered year must complete 80 hours of CPE by December 31 of odd-numbered years.
• New permit holders born in an even-numbered year must complete 80 hours of CPE by December 31 of even-numbered years.
• Permits issued after July 1 of the year prior to expiration require 40 hours of CPE for renewal.
• If licensed is in the middle of the period, professionals may count credits which were earned before licensure as long as those credits were taken during the licensee’s initial reporting period.
• The AICPA Professional Ethics Exam taken for certificate issuance CANNOT be used for permit renewal ethics CPE.

Rules for professionals licensed elsewhere.

Reciprocity:

An individual who holds a valid and unrevoked certified public accountant certificate from another state or other political subdivision of the United States, or comparable certificate or degree issued by any foreign country, and who received a permit to practice in this state under the appropriate provisions of the Public Accountancy Act, will be required to comply with the continuing education requirement when their permit is next renewed and each succeeding renewal thereafter.

Who may be excused from all or part of this requirement.

Inactive Registrants and "Inactive-Retired" certificate holders are not required to report continuing education.

The Board may waive compliance with the Rule for good cause shown in cases involving illness or other hardship or extenuating circumstances beyond the control of the permit holder.

Reinstatement of Inactive Members. Any registrant, who has held a permit to practice and who currently holds an inactive registration, who desires to return to active status shall first notify the Board. Before being readmitted to the status of an active permit holder, such person shall file with the Board a properly completed affidavit of attendance establishing that the permit holder has successfully completed 120 hours, including 4 hours of ethic courses, of approved courses of continuing education within the three prior calendar years preceding the date on which readmission to active status is sought. This calendar year requirement may be waived for good cause (pursuant to Section 009.04 of this Chapter).

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

January 2017: The Board updated several of its policies, most significant is the updated policies regarding nano-learning and blended learning. Refer to "Breakdown of Specific Requirements" and "Credit for Self-Study Education" above.

Credit for University / College Credit:

1. Effective May 2016: Each college semester credit hour shall equal 15 hours CPE credit and each college quarter hour shall equal 8 hours CPE credit. (Prior to May 2016: Each semester hour credit shall equal 8 hours CPE credit. A quarter hour credit shall equal 4 hours.)

Breakdown of Specific Requirements:

Effective October 9, 2013: Personal Development Courses: Beginning January 1, 2014, the Board will implement a new policy regarding CPE personal development courses. The new policy:

• A CPA may take up to 16 hours of "self determined" personal development courses that relate to their current employment for biennial permit renewal requirements. The other required 64 (or more) hours must be "technical" and directly related to the practice of public accountancy.
• The Board decided that 16 hours of the 80 hour requirement can be utilized at the discretion of the CPA to assist in career development. This is not a requirement and the CPA may choose to complete the entire 80 hour requirement in technical courses related to the practice of public accountancy. This policy will replace the former policy that counted personal development at 50% of the hours taken.

Breakdown of Specific Requirements

Effective July 15, 2011: Personal Development Courses: CPE courses considered as personal development are to count 50% towards the hours taken. For example, a four hour course taken in leadership techniques would count two hours (50%) towards the Board's CPE requirement.

• It is highly recommended CPAs submit a Program Qualification Form (PQF) to determine the number of hours a program will count towards the CPE requirement. The PQF form can be obtained by going to the NE Board website.

Methods of Approval of CE Providers

Effective January 25, 2007: Programs offered by providers who are members of the NASBA Registry are approved and do not need to be submitted to the board for approval.

Effective February 25, 2004:

• A permit holder must complete 4 hours of ethics in every reporting period for renewal or reinstatement.
• College Credit: Each semester hour credit shall equal 8 hours CPE credit. (Previously, permit holders were awarded 24 hours for a semester credit hour.)
• College Credit: A quarter hour credit shall equal 4 hours. (Previously, permit holders were awarded 16 hours for a quarter hour.)
• Primary responsibility for documenting the requirements rests with the permit holder and evidence to support fulfillment of those requirements must be retained for a period of five (5) years from their last reporting period. (Previously, permit holders were only required to maintain records for two years.)