Nebraska CPA License Reinstatement: What a Lapsed License Costs
If your Nebraska CPA license has already lapsed
What it actually takes to get a lapsed Nebraska CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. 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.
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.
- 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.
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.
See Nebraska's CPA license renewal deadline →