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CPA license renewal deadlines by state — verified and kept current

Nebraska CPA License Reinstatement: What a Lapsed License Costs

If your Nebraska CPA license has already lapsed

See how we verify every figure on this site.

Verified 2026-11-12
Reinstatement Fee
$200

No separately named reinstatement fee is published: the board's current fee schedule lists 'Active Permit to Practice -- $200', which is what a returning registrant pays, and its reinstatement application states no fee of its own. Neb. Rev. Stat. Sec1-136(3) caps whatever the board sets at $300, and 288 NAC ch. 7 confirms the board sets its fee schedule annually by resolution rather than in rule.

Catch-Up CPE Required
  • 120 CPE hours 288 Neb. Admin. Code ch. 8, Sec010: 120 hours of approved CPE completed within the 3 calendar years immediately preceding the reinstatement application -- these hours cannot also count toward the next renewal cycle. Notably this figure IS stated explicitly in the codified rule (unlike Nebraska's ordinary-renewal CPE requirement, which this site's separate CPE-hours dataset found is never stated as a number in codified law, only in board guidance).
  • 4 ethics hours, within that total.
Source of record 288 Neb. Admin. Code, ch. 8, Sec010 (Reinstatement); Sec009.01-.04 (non-compliance/waiver procedure); Neb. Rev. Stat. Sec1-136(3) (3-year forfeiture rule and fee cap) read the rule →

What triggers lapsed status: Nebraska's mechanism centers on 'inactive' status rather than a distinct 'lapsed' label: an active permit expires June 30 (annually or biennially by age parity); a CPE compliance failure triggers a certified-mail Notice of Non-Compliance and, after a hearing, the board may decline to renew the permit. A holder who fails to apply for a new permit within 3 years of the last permit's expiration loses the right to reinstatement unless the board finds the failure excusable.

Last verified: November 12, 2026 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See Nebraska's CPA license renewal deadline →

How many CPE hours does Nebraska require? →

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