Nebraska Administrative Code
Topic - BOARD OF PUBLIC ACCOUNTANCY
Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD
Chapter 9 - EDUCATION
Section 288-9-004 - Educational Requirements
Current through March 20, 2024
Preface: The Nebraska State Board of Public Accountancy is dedicated to insuring that the educational preparation of CPAs reflects a broad based educational program which incorporates the latest information and knowledge in the areas of accounting, auditing and general business as well as an understanding of the world and the relationships between business enterprises, government, and not- for-profit entities.
The Board will not furnish or prescribe specific curriculum which colleges or universities should adopt; rather it urges colleges and universities to adopt innovative approaches and programs designed to best meet the needs of the profession and society.
004.01 CPA Candidates - For the Purpose of Nebraska Revised Statutes, Section 1-106 et. seq., as revised, the education requirements for certification, which must be met no later than the date of application for the candidate's first sitting for the Uniform CPA Examination, shall be a baccalaureate or higher degree which contains, as a minimum, 150 semester hours or 225 quarter hours from an accredited college or university (as defined and specified in Title 288, Chapter 9-001 and 9-002).
004.02 Eligibility. The candidate will be required, as a condition of acceptance for sitting for the first time for the Uniform CPA Examination, to provide the Board or its designee with an official transcript or transcripts that show his or her postsecondary education program has included, as follows:
The following subject areas are not required, but may be used as general business credit hours to meet this requirement:
004.03 Any person making initial application to take the Uniform CPA examination shall be deemed to have met the educational requirement contained in the law and these rules if the applicant has earned a graduate degree in accounting from an accounting program or department that is accredited in accounting by an accrediting agency recognized by the Board.
004.04 Review of Transcripts; Appropriate level of coursework; transfer hours. For purposes of meeting the educational requirements, an applicant's official transcript or transcripts shall be reviewed by the Board or its designee to determine if the applicant's educational program complies with the requirements of the law and these rules. In reviewing the transcript or transcripts, hours in courses which have contained the required subjects listed in 9-004.02A, B, and C which have been earned at a non-four year institution and are transferred to a four year institution shall be considered as acceptable in meeting the educational requirements.
004.05 Reciprocal Certificates. An applicant for a reciprocal certificate shall be deemed to have met the requirements of Nebraska Revised Statutes, Section 1-106, et. seq. if he or she meets the following conditions:
004.06 Application procedures. Any person making initial application to take the Uniform CPA Examination shall be required to submit an official transcript or transcripts showing that the applicant has satisfied the educational requirements as prescribed in these rules. The Board or its designee shall determine whether the applicant is eligible to sit for the Uniform CPA Examination. If the Board or its designee cannot readily determine that an applicant has satisfied the educational requirements as prescribed in these rules, notification shall be made to the applicant. The burden of showing that the applicant's educational records contain compliance with the educational requirements contained in these rules shall rest solely with the applicant.
