Nebraska CPA CPE Requirements: How Many Hours, By When

How much continuing professional education a Nebraska CPA actually needs — sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.

CPE Hour Requirement
80 hours every 2 years
Source of record Neb. Rev. Stat. § 1-136.01 (professional development requirement) read the rule →

Sourcing note: The 80-hour figure is the Board's own current published guidance (nbpa.nebraska.gov); the codified statutory basis (1-136.01) states the requirement in 'days' rather than hours. The 4-ethics-hour figure IS codified: 288 Neb. Admin. Code ch. 8, § 004.01 states it directly.

Nebraska requires 80 hours of CPE within the two calendar years immediately preceding renewal (permits are on a June 30 biennial cycle), including 4 hours of ethics within that same total -- hours must be earned by December 31 of the year before renewal and reported by January 31 of the renewal year. A permit issued after July 1 of the year prior to expiration gets a reduced 40-hour requirement for that first renewal. Self-study is capped at 40 hours per renewal period. The statute itself (1-136.01) authorizes the requirement in "ten days within the preceding two calendar years" rather than stating hours directly -- the Board's own current published guidance states this as 80 hours, the standard 8-hours-per-day conversion every CPE-day-based state statute uses. Inactive and Inactive-Retired registrants have no CPE reporting requirement.

Only whether it's odd or even changes your renewal year -- we never store or display the number itself, just its parity.