cpe deadline cpa nebraska continuing education requirements

Nebraska

License Renewal Date
6/30 biennially

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

General Requirement
80 hours in the two years prior to the year of renewal.

Ethics Requirement
Four hours ethics are required. CPAs are not required to complete the (4) hour requirement in one course setting. They may submit one hour increments for portions of courses that cover ethics.

Other Subject Area Requirements
None

Credit Limitations

* The maximum credit for self-study is 50% of total hours.
* Authorship credits are limited to 16 hours; Articles or books must be published and credits are self-declared.
* Instructor credits are limited to 50% of total hours, one CPE hour is granted for each hour of presentation and a maximum of two hours will be granted for each hour of presentation to account as preparation time. No repetitions for credits are allowed for the same material within the renewal period. A maximum of 10 credits is allowed for repeated instruction of a course only if the material substantially changed and no credit is allowed if there was no change in the course materials.
* Each college semester credit hour equal 8 hours CPE credit and each college quarter hour shall equal 4 hours CPE credit.
* Practice review is limited to 50% of total hours
* Credit for technical meetings is limited to 20% of total hours.
* Half credits are accepted after the first hour (as of September 2010 rule change).
* College/University credits are limited to 40 hours.

Other State Policies

* All qualifying programs must be programs of learning directly related to the practice of public accounting and contribute directly to increasing information or skills needed to practice public accounting and to the professional competence of the participant. Board approval in advance of CPE courses is encouraged through the use of a “Program Qualification Form”.
* Peer Review programs must be sponsored by a state board or national or state professional society. Board will determine amount of credit.