Nebraska State Board of Public Accountancy

Please Note

We are a service company that can help you file with the Nebraska State Board of Public Accountancy. We are not associated with this nor any other government agency. We offer paid services and software to help you file. You are not required to purchase our service to file - you may file directly with this agency without using our service.

Contact Information

Physical address:
1526 K Street, Suite 410
Lincoln, NE 68508

Mailing address:
PO Box 94725
Lincoln, NE 68509-4725

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

Web: Home Name search Forms

Licenses

We track the following licenses with the Nebraska State Board of Public Accountancy in order to provide compliance services to our clients. As a client, you see this and other Compliance Core™ data in License Manager in-line with your licenses.

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Nebraska Certified Public Accountant Certificate

Agency:Nebraska State Board of Public Accountancy
Foreign Qualification is Prerequisite:No
Exam Required?Yes
Registered Agent (Special Agency) Required?No

Exam Application

Filing Method:

Online

Agency Fee:

Fees vary based on exam selections

Initial Registration

Filing Method:

Online

Agency Fee:

$15 administrative fee + $150 application fee + $75 registration fee

Reciprocal Registration

Filing Method:

Online

Agency Fee:

$400

Renewal Not Required

Not required



A CPA certificate is issued in perpetuity. To practice accountancy, you must apply for and maintain a permit to practice in Nebraska. 

Nebraska Certified Public Accountant Firm

Agency:Nebraska State Board of Public Accountancy
Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No
Qualifying Individual Requirements:

An officer of the business entity who is a Nebraska licensed CPA/PA must sign the application

Initial Registration

Form:

Please select the correct form based on the entity type: 

Filing Method:

Mail

Agency Fee:

Fees vary based on entity type:

  • Professional Corporations & LLCs: $30 certificate of registration fee + $100 firm permit fee + $50 per office location fee
  • LLP: $100 firm permit fee + $50 per office location fee
  • General Partnership: $50 firm permit fee + $25 per office location fee
  • Sole Proprietorship: $0 firm permit fee + $50 per office location fee
Turnaround:

4-6 weeks

Notarization Required?:Required

Registration Renewal
Firm Permit Renewal

Filing Method:
  • Online
  • Online (only sole proprietors should use this link)
Agency Fee:

Fees vary based on entity type:

  • Professional Corporations & LLCs: $100 firm permit fee + $50 per office location fee
  • LLP: $100 firm permit fee + $50 per office location fee
  • General Partnership: $50 firm permit fee + $25 per office location fee
  • Sole Proprietorship: $0 firm permit fee + $50 per office location fee
Due:

Annually by June 30

Nebraska Certified Public Accountant Permit to Practice

Agency:Nebraska State Board of Public Accountancy
Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

Initial Registration

Agency Fee:

$205

Registration Renewal

Filing Method:

Online

Agency Fee:

$205

Nebraska CPA Firm Permit to Practice - Limited Liability Companies

Agency:Nebraska State Board of Public Accountancy
Eligible Entity Types:
  • Limited Liability Companies
Foreign Qualification is Prerequisite:No
Ownership Requirements:
  • Natural persons who are not CPAs in this or any other state but who are owners of a business entity licensed in Nebraska to practice public accounting, shall not directly or indirectly, including as a beneficiary, hold, in the aggregate, more than 49% of such business entity’s equity capital or voting rights, receive, in the aggregate, more than 49% of such business entity’s profits or losses, or exceed in number 49% of the total number of natural persons who are owners of such business entity
  • A person who is an owner and who is licensed in this state or any other as a CPA may not hold himself or herself out as a principal
  • The principal executive officer of a professional corporation licensed in Nebraska to practice public accounting shall be an owner and a director who is a licensed CPA
  • Directors and officers who are not licensees shall not exercise any authority whatsoever over professional matters relating to the practice of public accountancy
  • Employee Stock Ownership Plans:
    • No shares of stock in the licensed business entity may be held by a nonemployee, former employee, or person not actively participating in the licensed business entity.
Registered Agent (Special Agency) Required?No
Qualifying Individual Requirements:

Every office in the state of Nebraska must appoint a resident manager who is a licensed CPA in some state. The resident manager is responsible for all work performed at the office. A resident manager can only serve in such capacity at one office. 

Initial Registration

Instructions:
  1. Complete this online form for setup of a CPA Firm as an LLC.
  2. Board staff will issue the firm a Certificate of Registration and notify the firm via their Certemy account that the Certificate is available in the firm's Digital Wallet.
  3. The firm will need to send the Certificate of Registration to the Secretary of State (SOS) with the $30 fee and all other required paperwork and fees by the SOS to incorporate the firm.
  4. After the paperwork has been filed by the SOS, the firm will need to complete the "SOS approval" step in this form and upload a copy of the approved Certificate of Organization.
  5. Board staff will issue the CPA Firm permit to practice and notify the firm via their Certemy account that the permit to practice is available in the firm's Digital Wallet.
Filing Method:

Online

Agency Fee:

$100 permit fee + $50 per office

Registration Renewal

Filing Method:

Online

Agency Fee:

$100 permit fee + $50 per office

Due:

Annually by June 30

Nebraska CPA Firm Permit to Practice - Limited Liability Partnerships

Agency:Nebraska State Board of Public Accountancy
Eligible Entity Types:
  • Limited Liability Partnerships
Foreign Qualification is Prerequisite:No
Ownership Requirements:
  • Natural persons who are not CPAs in this or any other state but who are owners of a business entity licensed in Nebraska to practice public accounting, shall not directly or indirectly, including as a beneficiary, hold, in the aggregate, more than 49% of such business entity’s equity capital or voting rights, receive, in the aggregate, more than 49% of such business entity’s profits or losses, or exceed in number 49% of the total number of natural persons who are owners of such business entity
  • If a natural person who is not a CPA in this or some other state or jurisdiction is permitted to be an owner of a business entity licensed in Nebraska to practice public accounting, then they may not hold themselves out as a CPA
  • A person who is an owner and who is licensed in this state or any other as a CPA may not hold himself or herself out as a principal
Registered Agent (Special Agency) Required?No
Qualifying Individual Requirements:

Every office in the state of Nebraska must appoint a resident manager who is a licensed CPA in some state. The resident manager is responsible for all work performed at the office. A resident manager can only serve in such capacity at one office. 

Initial Registration

Filing Method:

Online

Agency Fee:

$100 permit fee + $50 per office

Registration Renewal

Filing Method:

Online

Agency Fee:

$100 permit fee + $50 per office

Due:

Annually by June 30

Nebraska CPA Firm Permit to Practice - Professional Corporations

Agency:Nebraska State Board of Public Accountancy
Eligible Entity Types:
  • Professional Corporations
Foreign Qualification is Prerequisite:No
Ownership Requirements:
  • Natural persons who are not CPAs in this or any other state but who are owners of a business entity licensed in Nebraska to practice public accounting, shall not directly or indirectly, including as a beneficiary, hold, in the aggregate, more than 49% of such business entity’s equity capital or voting rights, receive, in the aggregate, more than 49% of such business entity’s profits or losses, or exceed in number 49% of the total number of natural persons who are owners of such business entity
  • If a natural person who is not a CPA in this or some other state or jurisdiction is permitted to be an owner of a business entity licensed in Nebraska to practice public accounting, then they may not hold themselves out as a CPA
  • A person who is an owner and who is licensed in this state or any other as a CPA may not hold himself or herself out as a principal
  • The principal executive officer of a professional corporation licensed in Nebraska to practice public accounting shall be an owner and a director who is a licensed CPA
  • Directors and officers who are not licensees shall not exercise any authority whatsoever over professional matters relating to the practice of public accountancy
  • Employee Stock Ownership Plans:
    • No shares of stock in the licensed business entity may be held by a nonemployee, former employee, or person not actively participating in the licensed business entity.
Registered Agent (Special Agency) Required?No
Qualifying Individual Requirements:

Every office in the state of Nebraska must appoint a resident manager who is a licensed CPA in some state. The resident manager is responsible for all work performed at the office. A resident manager can only serve in such capacity at one office. 

Initial Registration

Instructions:
  1. Complete this online form for setup of a CPA Firm as an PC.
  2. Board staff will issue the firm a Certificate of Registration and notify the firm via their Certemy account that the Certificate is available in the firm's Digital Wallet.
  3. The firm will need to send the Certificate of Registration to the Secretary of State (SOS) with the $30 fee and all other required paperwork and fees by the SOS to incorporate the firm.
  4. After the paperwork has been filed by the SOS, the firm will need to complete the "SOS approval" step in this form and upload a copy of the approved Certificate of Organization.
  5. Board staff will issue the CPA Firm permit to practice and notify the firm via their Certemy account that the permit to practice is available in the firm's Digital Wallet.
Filing Method:

Online

Agency Fee:

$100 permit fee + $50 per office

Registration Renewal

Filing Method:

Online

Agency Fee:

$100 permit fee + $50 per office

Due:

Annually by June 30

Nebraska CPA Firm Permit to Practice - Sole Proprietors

Agency:Nebraska State Board of Public Accountancy
Eligible Entity Types:
  • Sole Proprietorships
Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

Initial Registration

Filing Method:

Online

Agency Fee:

$100 permit fee + $50 per office

Registration Renewal

Filing Method:

Online

Agency Fee:

$100 permit fee + $50 per office

Due:

Annually by June 30

Nebraska CPA Firm Registration - General Partnerships

Agency:Nebraska State Board of Public Accountancy
Eligible Entity Types:

General Partnerships

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

Initial Registration

Filing Method:

Online

Agency Fee:

$100 permit fee + $50/office

Registration Renewal

Filing Method:

Online

Agency Fee:

$100 permit fee + $50/office

Due:

Annually by June 30

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