Requirements to Sit for the CPA Examination in the State of Nebraska:
Any student interested in writing the CPA examination in Nebraska must meet the state- mandated “150-hour rule.” Students should work closely with their academic adviser to be sure that they are aware of all of their options, which may include graduate study.
Complete all requirements for the Accounting major and the Public Accountant Emphasis (see above).
Earn a total of 150 credit hours (excluding the CPA Review course). Sixty of the 150 credit hours must include oral and written communication skills, mathematics, arts, natural sciences, social sciences, humanities and statistics.
Note to Transfer students: “Credits earned at a non-four-year institution shall NOT be considered as acceptable in meeting the educational requirement for the CPA examination unless those hours have been accepted for purposed of a degree by a four-year college or university as defined in Title 288 - Chapter 9-001 and 9-002.” (Title 288, Nebraska Administrative code, Revised and Substituted Rules of the Board). Thus, only those credits completed at a two-year institution and accepted in transfer by the four-year institution may be used to satisfy the educational requirement for the CPA examination.