How many CPE hours do Nebraska CPAs need?

Nebraska CPAs must complete 80 hours of CPE per biennial (two-year) reporting period. The biennial period runs January 1 through December 31 of the second year. There is no annual minimum — all 80 hours can be earned in either year of the period, though providers recommend spreading the load. At least 4 of the 80 hours must be ethics CPE. Self-study is capped at 40 hours (50% of total). No hours carry over to the next period.

What is my Nebraska CPA CPE deadline — 2026 or 2027?

Your CPE deadline depends on your birth year. If you were born in an even year (1970, 1972, 1974, 1976, 1978, 1980, 1982, 1984, 1986, 1988, 1990, 1992, 1994, 1996, 1998, 2000, etc.), your current biennial period covers January 1, 2025 through December 31, 2026 — your CPE completion deadline is December 31, 2026 and your permit renews June 30, 2027. If you were born in an odd year (1969, 1971, 1973, 1975, etc.), your period ended December 31, 2025 and you already filed for a June 30, 2026 permit renewal. Your next period runs January 1, 2026 through December 31, 2027.

Does Nebraska require A&A CPE hours?

Nebraska does not impose a mandatory A&A (accounting and auditing) CPE requirement. However, the Nebraska Board of Public Accountancy recommends that CPAs performing audits, reviews, or compilations complete at least 40% of their required hours (approximately 32 of 80) in accounting and auditing subjects. This is a recommendation only — there is no penalty for not meeting it, and it is not enforced as a hard rule. Nebraska's no-mandate approach contrasts with states like Georgia (16 hrs A&A required for all) and Florida (8 hrs A&A required for all).

Does Nebraska require state-specific ethics CPE?

Nebraska requires 4 hours of ethics CPE per biennial period, but does not require a Nebraska-specific ethics course. A general AICPA Code of Professional Conduct course, professional ethics dilemmas course, or business ethics course from a NASBA National Registry-approved provider qualifies. Nebraska-specific ethics courses covering NBPA regulations and Nebraska statutes are available from providers like AccCPE but are not mandatory. Note: the AICPA Professional Ethics Exam taken for initial certificate issuance cannot be used for permit renewal CPE.

Is there a self-study limit for Nebraska CPAs?

Yes. Nebraska caps self-study CPE at 40 hours per biennial period — 50% of the 80-hour total. The remaining 40 hours must come from other qualifying formats (group live, group internet-based, blended learning, or other interactive formats). Nano learning programs are also capped at 40 hours per licensing period and must be reported in 50-minute increments from the same sponsor.

Are there other CPE hour caps in Nebraska?

Yes, Nebraska has several category caps per biennial period: Personal development and communications combined are capped at 16 hours (20% of 80). Authorship and published works are capped at 16 hours. Instruction and teaching credit is capped at 40 hours (50%). University or college coursework is limited to 50% of required hours. Peer review credit is limited to 50%. Committee meeting credit is capped at 16 hours. These caps are separate from the self-study 40-hour cap.

What is the new licensee CPE requirement in Nebraska?

Nebraska CPAs who receive their initial permit after July 1 of the year preceding their expiration year are only required to complete a pro-rated minimum of 40 hours (half the standard 80) for their first permit renewal. The 4-hour ethics requirement still applies within those 40 hours. After the first renewal, the standard 80-hour biennial requirement applies.

How does Nebraska compare to neighboring states for CPA CPE?

Nebraska (80 hrs biennial, Dec 31 deadline by birth year, 4-hr ethics, no A&A mandate, 50% self-study cap, no carryover) sits between stricter and more lenient neighbors. Iowa uses a June 30 annual renewal with a dual-period option (unique flexibility). Kansas uses June 30 biennial by cert# with a 2-hr CPA-specific ethics requirement. Missouri uses Dec 31 biennial with 4 hrs ethics but no birth-year split. Colorado uses Dec 31 biennial (even years) with no carryover. Nebraska's birth-year deadline split makes it distinctive — half the state's CPAs are always mid-cycle.

How long must Nebraska CPAs retain CPE records?

Nebraska CPAs must retain evidence of CPE completion — certificates, sign-in sheets, course transcripts, and instructor statements — for six years from the completion date. The NBPA retains authority to audit CPE documentation for five years from the last reporting period and conducts random audits of permit holders. Failure to produce documentation during an audit can result in the same penalties as non-completion.

Nebraska CPA CPE Requirements — December 31 Deadline Guide

Q: Can Nebraska CPAs carry over unused CPE hours?

No. Nebraska does not allow CPE hours to carry over from one biennial period to the next. Hours earned above the 80-hour requirement are forfeited and cannot be applied to the next period. This differs from states like Maryland (up to 80 hours carryover) and Utah (up to 40 hours carryover). Plan accordingly — excess hours in your current period provide no benefit in your next renewal cycle.

Q: When is the Nebraska CPA permit renewal deadline?

Nebraska CPA permits renew on June 30 of either an even or odd year, depending on your birth year. Even birth year CPAs renew June 30 of even years (next: June 30, 2027 — after the Dec 31, 2026 CPE deadline). Odd birth year CPAs renew June 30 of odd years (next: June 30, 2027 — after the Dec 31, 2026 CPE deadline). The CPE earning deadline is December 31; CPE must be reported by January 31; the permit renewal itself is June 30. These are three separate dates.

Q: What CPE providers does Nebraska accept?

Nebraska generally accepts CPE from providers on the NASBA National Registry of CPE Sponsors. Nebraska does not maintain a separate state-specific approved provider list. In-house or employer-provided training can be submitted to the NBPA for pre-approval via their Program Qualification Form. Self-study courses must include a qualifying assessment (post-course examination). Major providers such as AICPA, Becker, Surgent, CPE Link, MyCPE, and Checkpoint Learning are generally on the NASBA Registry.

Q: What happens if a Nebraska CPA misses the December 31 CPE deadline?

If you cannot complete your CPE by December 31, you must write to the NBPA before January 31 explaining why. Failing to contact the Board results in a Stipulation and Consent Order with an administrative fine of $100 for CPE non-reporting. Permit renewal failure carries a separate $250 administrative fine. Severe or repeated non-compliance can result in permit suspension. Reinstatement after a lapsed permit requires 120 hours of CPE (vs. 80 for standard renewal), plus the standard 4-hour ethics requirement.

⚠ Even Birth Year CPAs — December 31, 2026 is Your Active Deadline: If you were born in an even year (1970, 1972, 1980, 1990, 1994, etc.), your current biennial CPE period runs January 1, 2025 through December 31, 2026. All 80 hours (including 4 ethics hours) must be completed by December 31, 2026. CPE is reported to the NBPA by January 31, 2027. Permit renewal due June 30, 2027. 185 days remain as of June 29, 2026.

The Birth-Year Split — Which Year Is Your Deadline?

Nebraska divides its CPA population into two cohorts by birth year parity. This is one of the most confusing features of Nebraska's CPE system — half the state's CPAs are always in the middle of their biennial period while the other half just renewed.

Birth Year	Current CPE Period	CPE Completion Deadline	CPE Reporting Deadline	Permit Renewal
Even (1970, 1980, 1990, 1994, etc.)	Jan 1, 2025 – Dec 31, 2026	Dec 31, 2026 ← ACTIVE	Jan 31, 2027	June 30, 2027
Odd (1969, 1979, 1989, 1993, etc.)	Jan 1, 2026 – Dec 31, 2027	Dec 31, 2027	Jan 31, 2028	June 30, 2028

Odd birth year CPAs: Your prior period (Jan 1, 2024 – Dec 31, 2025) ended December 31, 2025 and your permit renewed June 30, 2026. You are now in the early phase of your new period (Jan 1, 2026 – Dec 31, 2027). You have until December 31, 2027 to complete your 80 hours for the next cycle.

Three separate dates to remember: Nebraska uses three different deadlines that CPAs often conflate: (1) CPE completion by December 31, (2) CPE reporting to the NBPA by January 31, and (3) permit renewal by June 30. Missing any one of them triggers different penalties. The December 31 date is when your CPE must be earned — not when you report or renew.

Core CPE Requirements

The Nebraska Board of Public Accountancy (NBPA) sets continuing professional education requirements for all active CPA permit holders in Nebraska. The 80-hour biennial requirement provides flexibility in how hours are distributed — but contains several important caps and rules.

      Nebraska biennial CPE at a glance:
      80 hours total per biennial period
No annual minimum — hours can be distributed across either year
4 hours ethics — any NASBA National Registry-approved provider; no Nebraska-specific course required
No mandatory A&A requirement — 40% A&A recommended for attest practitioners only
40-hour self-study cap (50% of total); nano learning also capped at 40 hours
No carryover — hours above 80 in a period are forfeited
CPE reported by January 31 via NBPA's Certemy online system
Permit renewed by June 30 biennially (year matches birth year parity)

    

Ethics Requirement: 4 Hours, No State-Specific Course

Nebraska requires 4 hours of professional ethics CPE per biennial period. Nebraska is one of few states that does not mandate a state-specific ethics course — general professional ethics content qualifies.

Item	Nebraska Requirement
Ethics hours per biennial period	4 hours
Nebraska-specific course required?	No — general professional ethics accepted
Approved providers	NASBA National Registry of CPE Sponsors
Acceptable content	AICPA Code of Professional Conduct, professional ethics dilemmas, business ethics
Within or in addition to 80-hour total?	Within — ethics hours count toward the 80-hour biennial total
Initial CPA Exam ethics credit allowed?	No — AICPA Ethics Exam for certification cannot be reused for renewal

Optional Nebraska-specific ethics courses exist. Providers such as AccCPE offer a "Professional Ethics for Nebraska CPAs" course covering NBPA regulations and Nebraska statutes. These are useful for practitioners who want state-specific content, but they are not mandated. A standard 4-hour AICPA Code of Professional Conduct course fully satisfies the Nebraska ethics requirement.

A&A Recommendation vs. Requirement

Nebraska is one of the few Dec-31 states with no mandatory A&A CPE requirement. The Board's position is a recommendation, not an enforceable rule.

      NBPA's A&A recommendation: The Nebraska Board recommends that CPAs performing audits, reviews, or compilations complete at least 40% of their required hours in accounting and auditing subjects — approximately 32 of 80 hours. This is explicitly advisory. No penalty applies for not meeting this benchmark.
    

Practice Type	A&A Hours Required?	A&A Hours Recommended?
Audit / attest practitioners	None (mandatory)	32 hrs recommended (40% of 80)
Review engagement CPAs	None	32 hrs recommended
Tax-only CPAs	None	No recommendation specified
Industry / management CPAs	None	No recommendation specified
Government / nonprofit CPAs	None	No recommendation specified

How Nebraska differs from neighboring states: Iowa (8 hrs A&A required for compilation CPAs only), Kansas (no A&A req), Missouri (no mandatory A&A). Nebraska's advisory-only approach gives practitioners maximum flexibility but places responsibility on individual judgment for maintaining competency in attest-relevant subjects.

Self-Study and Format Caps

Nebraska applies several limits on CPE delivery format and subject category. These caps are common areas of compliance error.

Category	Cap Per Biennial Period
Self-study (total)	40 hours maximum (50%)
Nano learning programs	40 hours maximum (counted within self-study cap)
Personal development and communications (combined)	16 hours maximum (20%)
Authorship / published works	16 hours maximum
Instruction and teaching credit	40 hours maximum (50%)
University or college coursework	40 hours maximum (50%)
Peer review credit	40 hours maximum (50%)
Committee meeting credit	16 hours maximum

Self-study cap enforced strictly: If you complete 50 hours of self-study in your biennial period, only 40 hours count toward your 80-hour total. The extra 10 hours are disallowed — they neither count for the current period nor carry forward. Build your plan to stay within the 40-hour self-study limit.

No Carryover and What That Means

Nebraska does not allow excess CPE hours to carry over from one biennial period to the next.

Scenario	Hours in Period	Carryover to Next Period	Required in Next Period
Exact minimum	80 hrs	0 hrs	80 hrs
Over-achiever	100 hrs	0 hrs (no carryover)	80 hrs
Under-achiever	<80 hrs	Cannot catch up in next period	+ deficient hours to cure

Contrast with neighboring states: Maryland allows up to 80 hours carryover; Utah allows up to 40 hours. Nebraska's no-carryover policy means every 80-hour block must be completed fresh within its two-year window. Do not assume hours earned early will give you a head start on the next cycle.

Permit Renewal and CPE Reporting at NBPA

Item	Detail
Regulator	Nebraska Board of Public Accountancy (NBPA)
Website	nbpa.nebraska.gov
CPE completion deadline (even birth year)	December 31, 2026
CPE reporting deadline	January 31 (via Certemy online portal)
Permit renewal deadline (even birth year)	June 30, 2027
CPE hours required	80 per biennial period
Ethics hours required	4 hrs (any NASBA-approved general ethics)
A&A hours required	None mandatory (40% recommended for attest practitioners)
Self-study cap	40 hours (50% of total)
Annual minimum	None
Carryover allowed	None
State-specific ethics course	Not required
Approved CPE providers	NASBA National Registry of CPE Sponsors
New licensee (permit issued after July 1)	Pro-rated 40 hours minimum for first renewal
Reinstatement CPE requirement	120 hours (vs. 80 for standard renewal)
Record retention	6 years from completion date
CPE audits	NBPA conducts random audits of permit holders
Non-reporting fine	$100 administrative fee (Stipulation and Consent Order)
Permit renewal failure fine	$250 administrative fine

Track Your Nebraska CPE Deadline — Free

CPETrack monitors your 80-hour biennial progress, 4-hour ethics requirement, and your December 31 deadline based on your birth year cohort. Get automated reminders before the year-end crunch — never miss your biennial deadline.

Multi-State Comparison: Nebraska vs. Neighboring Dec 31 States

State	Hours	Cycle	Deadline	Ethics	A&A	Carryover	Self-Study Cap
Nebraska	80 hrs	Biennial (birth year)	Dec 31 (even=2026, odd=2027)	4 hrs (no NE-specific)	None req. (40% rec.)	None	40 hrs (50%)
Colorado	80 hrs	Biennial	Dec 31 even years	4 hrs	None	None	None specified
Missouri	80 hrs	Biennial	Dec 31	4 hrs (MO-approved)	None	None	None specified
Kansas	80 hrs	Biennial (cert# based)	Jun 30	2 hrs (CPA-specific)	None	20 hrs	None specified
Iowa	120 hrs	Triennial	Jun 30 annual renewal	4 hrs	8 hrs (compilation CPAs)	None	60 hrs (50%)
South Dakota	120 hrs	Triennial	Dec 31	4 hrs	None	None	None specified

Nebraska's birth-year split is unique among Dec-31 states — it means approximately half of Nebraska's ~8,000 CPAs are always mid-period while the other half just completed a cycle. Missouri uses a single Dec 31 biennial cycle for all permit holders; Nebraska's split creates two active cohorts every year. Nebraska's no A&A mandate is permissive compared to Georgia's 16-hour universal requirement or Florida's 8-hour universal requirement.

Frequently Asked Questions

How do I know if my Nebraska CPE deadline is 2026 or 2027?

Check your birth year. Even birth year (divisible by 2: 1970, 1980, 1990, 1994, 1996, etc.): your current CPE period runs January 1, 2025 through December 31, 2026 — CPE must be completed by December 31, 2026, reported by January 31, 2027, and your permit renews June 30, 2027. Odd birth year: your prior period ended December 31, 2025 (permit renewed June 30, 2026) and your new period runs January 1, 2026 through December 31, 2027.

Does Nebraska require A&A CPE for all CPAs?

No. Nebraska has no mandatory A&A requirement. The NBPA recommends that CPAs performing audits, reviews, or compilations complete at least 40% of their hours (about 32 of 80) in A&A subjects, but this is advisory only — there is no penalty for not meeting it. This is significantly more permissive than Georgia (16 hrs A&A for all) or Florida (8 hrs A&A for all).

Does Nebraska require a state-specific ethics course?

No. Nebraska requires 4 hours of ethics CPE per biennial period but does not mandate a Nebraska-specific course. A standard AICPA Code of Professional Conduct, professional ethics dilemmas, or business ethics course from a NASBA-approved provider qualifies. Nebraska-specific ethics courses exist (covering NBPA regulations and Nebraska statutes) but are optional.

What is Nebraska's self-study limit?

Nebraska caps self-study at 40 hours per biennial period — 50% of your 80-hour total. You must complete the remaining 40 hours in interactive formats (group live, group internet-based/webinars, blended learning). Nano learning counts within the 40-hour self-study cap.

Can Nebraska CPAs carry over unused CPE hours?

No. Hours above 80 in a biennial period are forfeited and do not carry to the next period. Unlike Maryland (up to 80-hour carryover) and Utah (up to 40-hour carryover), Nebraska requires a fresh 80 hours in each biennial cycle.

When is the Nebraska CPA permit renewal deadline?

June 30 biennially, matching your birth year parity. Even birth year CPAs: June 30 of even years (next renewal: June 30, 2027 after the Dec 31, 2026 CPE completion). Odd birth year CPAs: June 30 of odd years. Note the three-step sequence: (1) complete CPE by December 31, (2) report CPE to NBPA via Certemy by January 31, (3) renew permit by June 30.

What happens if I miss the January 31 CPE reporting deadline?

If you cannot complete your CPE by December 31, you must write to the NBPA before January 31 explaining your situation. Failing to communicate with the Board by January 31 triggers a Stipulation and Consent Order with a $100 administrative fee for CPE non-reporting. Permit renewal failure carries a separate $250 fine. The NBPA may require completion of deficient hours before permit renewal proceeds.

What is the reinstatement CPE requirement in Nebraska?

Nebraska CPAs seeking reinstatement of a lapsed permit must complete 120 hours of CPE — 40 hours more than the standard 80-hour biennial requirement. The 4-hour ethics requirement still applies within those 120 hours. Reinstatement also requires payment of back renewal fees and any outstanding fines.

Are there CPE caps other than self-study in Nebraska?

Yes. Additional caps per biennial period: Personal development and communications combined: 16 hours (20%); Authorship and published works: 16 hours; Instruction and teaching credit: 40 hours (50%); University or college coursework: 40 hours (50%); Peer review credit: 40 hours (50%); Committee meeting credit: 16 hours. These caps apply independently of the self-study cap.

How long must I keep Nebraska CPE records?

Six years from the CPE completion date. The NBPA conducts random CPE audits of permit holders and retains authority to request documentation for five years from the last reporting period. Keep certificates of completion, sign-in sheets, course transcripts, and instructor statements for all qualifying CPE.

What CPE providers does Nebraska accept?

Nebraska accepts CPE from providers on the NASBA National Registry of CPE Sponsors. Nebraska does not maintain a separate state-approved provider list. Employer or in-house training can be submitted to the NBPA for pre-approval via their Program Qualification Form. Self-study courses must include a post-course assessment.

What is the new licensee CPE rule in Nebraska?

CPAs who receive their initial permit after July 1 of the year preceding their expiration year only need to complete a pro-rated minimum of 40 hours for their first renewal — half the standard 80. The 4-hour ethics requirement still applies. After the first renewal, the standard 80-hour biennial requirement applies going forward.