All Roll Calls
Yes: 87 • No: 0
NebraskaLB718109th Legislature 1st and 2nd SessionslegislatureWALLET
Change provisions relating to examination, permit issuance, and disciplinary actions regarding certified public accountants
Sponsored By: Mike Jacobson
Signed by Governor
Banking, Commerce and Insurance Committee
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 1 benefits, 0 costs, 5 mixed.
Paths to a Nebraska CPA permit
You can get a Nebraska CPA permit through one of three tracks. 1) A post‑bachelor degree and one year of experience. 2) A bachelor plus 30 more credits and one year of experience. 3) A bachelor and two years of experience. Degrees must be from accredited schools. Experience must be supervised by an active CPA and can be in public practice, government, industry, or teaching.
Deadlines and discipline for missing permits
If you do not get a Nebraska permit within three years of your last permit’s expiration, or within three years of your certificate or registration (if you never had a permit), you face discipline. The board can excuse the failure in some cases. If the board revokes only for failing to get a permit under the specific rule, that revocation is treated as nondisciplinary.
Getting a Nebraska CPA certificate
Passing the CPA exam alone does not make you a CPA in Nebraska. You must also meet the education and experience rules and get both a certificate and a permit. The board issues a CPA certificate if you live in Nebraska, have a place of business here, or work here regularly, and you passed the exam and met the education rules.
Practice privilege for out-of-state CPAs
If your main office is outside Nebraska and you hold an active out‑of‑state CPA license that met exam, education, and experience at licensure, you can practice in Nebraska without a Nebraska certificate or permit and without fees. You and your employer must accept Nebraska board jurisdiction and follow Nebraska law. You must stop serving Nebraska clients if your home‑state license becomes invalid. You cannot use the privilege if your out‑of‑state license is suspended or revoked for discipline. Attestation for a Nebraska‑based client must go through a firm with a Nebraska permit, and government bodies may require Nebraska‑permitted providers.
Reciprocal CPA certificates and fee
If you already hold a valid out‑of‑state or foreign CPA license, the board can waive Nebraska’s exam and issue a reciprocal certificate. Some applicants must show at least four years of public accounting experience in the last ten years. The board may charge a fee for a reciprocal certificate, up to $400.
CPA exam eligibility and SSN requirement
You can take the Nebraska CPA exam if you have a bachelor’s or higher from an accredited school. Your coursework must cover accounting, auditing, business, and other subjects the board requires. Individual exam applicants must list a Social Security number on the form. The board cannot tell colleges exactly what classes to teach.
Sponsors & Cosponsors
Sponsor
Mike Jacobson
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 2/20/2026
Final Reading
Yes: 48 • No: 0 • Other: 1
legislature vote • 1/27/2026
Vote
Yes: 39 • No: 0 • Other: 10
Actions Timeline
Approved by Governor on February 25, 2026
2/25/2026legislaturePresented to Governor on February 20, 2026
2/20/2026legislaturePresident/Speaker signed
2/20/2026legislaturePassed on Final Reading 48-0-1
2/20/2026legislatureDispensing of reading at large approved
2/20/2026legislaturePlaced on Final Reading
2/17/2026legislatureAdvanced to Enrollment and Review for Engrossment
2/9/2026legislatureKauth FA347 withdrawn
2/9/2026legislatureEnrollment and Review ER107 adopted
2/9/2026legislatureEnrollment and Review ER107 filed
1/30/2026legislaturePlaced on Select File with ER107
1/30/2026legislatureAdvanced to Enrollment and Review Initial
1/27/2026legislaturePlaced on General File
1/23/2026legislatureNotice of hearing for January 20, 2026
1/9/2026legislatureReferred to Banking, Commerce and Insurance Committee
1/9/2026legislatureKauth FA347 filed
1/8/2026legislatureDate of introduction
1/7/2026legislature
Bill Text
Introduced
1/7/2026
Enrolled / Slip Law
Final / Enacted
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