• Be a resident of Nebraska, regularly employed in Nebraska, or have a place of business in Nebraska; AND
• Have completed (or have in progress) at least 150 semester (225 quarter) hours of postsecondary academic credit and earned a baccalaureate or higher degree from a college or university to include:
  • Thirty semester (45 quarter) hours in accounting above the introductory level (subjects to be covered include):
    • financial accounting theory,
    • cost/managerial accounting,
    • taxation,
    • auditing,
    • accounting information systems, and
    • governmental/not-for-profit accounting; AND
  • Thirty-six semester (54 quarter) hours in general business subjects (subjects to be covered include):
    • macroeconomics,
    • microeconomics,
    • business law,
    • marketing,
    • management,
    • finance,
    • business communication,
    • business ethics,
    • quantitative applications in business, and
    • principles of accounting.

All educational requirements must be met at the time of application. Official school transcripts must be submitted to CPAES by you or the academic institution, and foreign evaluations are required to be submitted to CPAES directly from the evaluation service. For more information, refer to the Educational Requirements Guidelines. The most current version is located on the Board’s website.

Examination Fees

Registration Fees