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Nebraska CPA CPE Requirements: How Many Hours, By When

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Verified 2026-10-02
CPE Hour Requirement
80 hours every 2 years
  • 4 ethics hours, within that same total.
Source of record Neb. Rev. Stat. § 1-136.01 (professional development requirement) read the rule →

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.