Nebraska CPA CPE Requirements 2026: 80 Hours Every Two Years

Nebraska CPAs must complete 80 hours of CPE in the two calendar years before renewal, including four hours of ethics. The permit renews every two years by June 30 of the renewal year, and CPE is completed by December 31 and reported by January 31. This guide uses the Nebraska Board of Public Accountancy's CPE page and its November 2023 CPE guidelines, which cite 288 NAC 8, because we could not read the official rule text directly. For a comparison across states see our CPA CPE requirements guide.

Nebraska CPE requirements at a glance

How the period works

The period is the two calendar years before the renewal year. You complete the hours by December 31 and report by January 31 of the renewal year, and the individual permit renews by June 30. Permits expire on June 30 every two years, and the Board's infographic staggers renewals by birth year, with even birth years renewing in odd years and odd birth years renewing in even years. The Board's letter also refers to January 31 reporting each year, and we could not verify whether that applies in non-renewal years.

Ethics

Four hours of ethics are required in every renewal or reinstatement period. The topics are broad, and the Board's 2018 guidelines listed general and professional ethics, independence, Circular 230 and Sarbanes-Oxley. The AICPA Professional Ethics Exam used for certificate issuance cannot count. We found no state-specific requirement, and we could not verify whether Board approval of the ethics course is needed. Our overview of ethics CPE for CPAs explains how ethics credit works elsewhere.

Technical and non-technical hours

Nebraska has no mandated technical minimum. The Board recommends, but does not require, that 40 percent of hours be in accounting and auditing for those who do audits, reviews or compilations. Personal development, meaning non-technical learning, is optional and capped at 16 hours per renewal period.

Caps on activities

Self-study is capped at 40 hours, and each completion needs a quiz and a certificate. College credit and instruction are each capped at 40 hours. A semester credit equals 15 hours and a quarter credit equals 8, with a passing grade required. Instruction earns one hour per hour taught plus up to two hours of preparation, and updating material earns up to 10 hours. Publishing earns up to 16 hours. Firm meetings and technical committees earn up to 16 hours. Certification exams earn five hours per exam hour. The Board's guidelines are inconsistent on credit for volunteer tax preparation, so confirm with the Board before claiming it. One CPE hour is 50 minutes, with half-hour increments after the first hour. Nano learning is reported in 50-minute increments from the same sponsor.

New licensees

No CPE is required to obtain an initial permit. A permit issued after July 1 of the year before expiration needs 40 hours for the first renewal. Out-of-state CPAs who obtain a Nebraska permit comply from their next renewal.

Reinstatement

Returning to public practice requires 120 hours, including four ethics hours, completed in the current or prior three calendar years, with up to 24 hours of personal development. Those hours cannot also be used for renewal, and the Board may waive the calendar-year requirement for good cause.

Sponsors and records

NASBA-approved sponsors are recognized. Courses from other providers need Board pre-approval through the Program Qualification Form, one form per course, and a disapproved course can be appealed within 30 days. Keep records for six years, such as sponsor certificates, sign-in sheets, transcripts and signed instructor statements. Our explainer on what NASBA does describes the registry.

Exemptions, extensions and audits

Inactive and inactive-retired registrants do not report CPE. An extension request must be in writing before January 31, with hours completed by June 1, and those hours cannot count toward the next period. The Board audits randomly each year, and non-compliance can lead to a consent order with a fee or a hearing.

What we could not confirm

We could not fetch the official rule text, so rule citations come from Board guidance, and the Board's CPE page states 80 hours including 4 hours of ethics. The Board adopted revisions to Title 288 at its May 15, 2026 hearing, including its Chapter 8 notice rules, and sent them for state review, so we could not confirm the final text or an effective date. The Board proposed amendments to several Title 288 chapters with a hearing in May 2026, and we could not verify whether they were adopted. We also found no statement on carryover, so do not assume surplus hours roll forward.

Frequently asked questions

How many CPE hours do Nebraska CPAs need?

80 hours in the two calendar years before the renewal year.

How many ethics hours are required?

Four hours in every renewal or reinstatement period.

When are hours reported?

Complete by December 31 and report by January 31.

How long should I keep records?

Six years after course completion.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Nebraska Board of Public Accountancy CPE page, CPE guidelines (November 2023) and 2026 annual letter (nbpa.nebraska.gov), checked October 2026.