||6/30 biennially, odd or even year based on birth year
||1/1 to 12/31 biennially, odd or even year based on birth year
||80 hours in the two years prior to the year of renewal.
||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.
- 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.
Nebraska State Board of Public Accountancy
PO Box 94725
Lincoln, NE 68509-4725