Date of Last Revision:    11/16/2022

License Renewal Date
6/30 biennially, odd or even year based on birth year

CPE Reporting Period
1/1 to 12/31 biennially, odd or even year based on birth year

General Requirement
80 hours

Ethics Requirement
4 hours

Other Subject Area Requirements
None

Credit Limitations

• Committee Meetings: Credit for technical meetings is limited to 16 hours.
• Firm Meetings: Not accepted unless the program consists of at least 50 minutes of continuous instruction, is conducted by a qualified instructor, and includes an outline of the program with a detailed timeline that was prepared in advance and preserved.
• Instruction: Instructor credits are limited to 50% of total hours.
• Peer Review: Peer review programs are limited to 50% of total hours and must be sponsored by a state board or national or state professional society.
• Personal Development/Communications: Combined credit is limited to 16 hours.
• Published Materials: Authorship credits are limited to 16 hours.
• Self-Study: Self-study credits are limited to 50% of total hours.
• University/College: University/College credits are limited to 50% of total hours.
• Nano Learning Programs: Credit amounts awarded for these delivery methods must meet Nebraska's current rounding rules in credit calculation. Nano learning programs will be reported in 50-minute increments. The 50-minute increments must be earned from the same sponsor. Nano learning credits are limited to no more than 40 hours during a licensing period.
• Blended Learning Programs: Credit amounts awarded for these delivery methods must meet Nebraska's current rounding rules in credit calculation.

Credit Calculation

• Instruction: Credit is equal to presentation plus preparation. Preparation is limited to two times presentation. Repeat instruction of the same material within the renewal period is not accepted. A maximum of 10 credits may be granted for updating material for previously presented courses.
• Partial Credit: Half credits are accepted after first hour.
• University/College: One semester hour equals 15 CPE hours. One quarter hour equals 8 CPE hours. Non Credit Courses - each classroom hour will equal one qualifying hour.

Other State Policies

• Course Approval: Pre-approval of CPE courses is encouraged through the use of the Board's "Program Qualification Form".
• Nebraska generally accepts CPE credits offered by National Registry sponsors. 

View Nebraska State Board of Public Accountancy Contact Information