CPE requirements for CPAs

Nebraska CPA CPE Requirements

Q: Are there other Nebraska CPE limits?

• 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.

Q: What other Nebraska CPE policies apply?

• 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.

Checked against the NASBA Registry and the Nebraska State Board of Public Accountancy. Published on September 4, 2026 · Last checked September 5, 2026

The short answer

Nebraska CPAs must complete 80 hours every two years. The requirement includes 4 hours of ethics every two years. Self-study is capped at 40 hours. The reporting period ends on December 31, every 2 years.

Total hours: 80; every 2 years
Annual minimum: None
Ethics: 4 hrs; every two years · general course qualifies
Self-study: 40 of 80 hrs
Period ends: December 31; every 2 years
Carryover: None

How many CPE hours do Nebraska CPAs need?

Nebraska CPAs must complete 80 hours every two years.

Reporting period: 1/1 to 12/31 biennially, odd or even year based on birth year.

NASBA Registry wording: 80 hours.

What is the Nebraska ethics CPE requirement?

Nebraska requires 4 hours of ethics every two years. A general ethics course qualifies.

NASBA Registry wording: 4 hours.

Does Nebraska limit self-study CPE?

Nebraska caps self-study at 40 of the 80 hours.

When is Nebraska CPE due?

The reporting period ends on December 31, every 2 years.

License renewal: June 30 biennially (birth-year parity).

There is no grace period.

Can Nebraska CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Are there other Nebraska CPE limits?

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.

What other Nebraska CPE policies apply?

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.

Does Pacific CPE count toward Nebraska CPE?

Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Nebraska accepts self-study for up to 40 of its 80 hours, so Pacific CPE courses can cover that portion of the requirement.

A general ethics course satisfies Nebraska's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.

See CPE for CPAs Browse the course library Credits never expire and apply to any course.

Sources

NASBA Registry: Nebraska CPE requirements · revised 11/16/2022
Nebraska State Board of Public Accountancy: CPE requirements · the board's own page
Nebraska State Board of Public Accountancy website

Every figure on this page was checked against the NASBA Registry summary for Nebraska (revised 11/16/2022) and the Nebraska State Board of Public Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.

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