Nebraska Revised Statutes Chapter 1. Accountants § 1-116. Certified public accountant; examination; eligibility

(1)(a) Prior to January 1, 2025, any person making initial application to take the examination described in section 1-114 is eligible to take the examination if he or she has completed at least one hundred fifty semester hours or two hundred twenty-five quarter hours of postsecondary academic credit and has earned a baccalaureate or higher degree from a college or university accredited by an accrediting agency recognized by the United States Department of Education or a similar agency as determined to be acceptable by the board. The person shall demonstrate that accounting, auditing, business, and other subjects at the appropriate academic level as required by the board are included within the required hours of postsecondary academic credit.

(b) Prior to January 1, 2025, a person who expects to complete the postsecondary academic credit and earn the degree as required by this subsection may take test sections of the examination within one hundred twenty days prior to completing the postsecondary academic credit and earning the degree, but such person shall not receive any credit for such test sections unless evidence satisfactory to the board showing that such person has completed the postsecondary academic credit and earned the degree as required by this subsection is received by the board within one hundred fifty days following when the first test section of the examination is taken.

(2)(a) On or after January 1, 2025, any person making initial application to take the examination described in section 1-114 is eligible to take the examination if he or she has completed at least one hundred twenty semester hours or one hundred eighty quarter hours of postsecondary academic credit and has earned a baccalaureate or higher degree from a college or university accredited by an accrediting agency recognized by the United States Department of Education or a similar agency as determined to be acceptable by the board. The person shall demonstrate that accounting, auditing, business, and other subjects at the appropriate academic level as required by the board are included within the required hours of postsecondary academic credit.

(b) On or after January 1, 2025, no person is allowed to take any portion of the examination prior to completing the academic credit and earning the degree required by this subsection.