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Unicameral Update

January 07, 2026

Sen. Mike Jacobson has introduced the Nebraska Society of CPAs’ Alternative Pathways legislation! 

Click here to view the bill. 

We provided the following Statement of Intent for the bill, which will be added to the above webpage soon:

The intent of this legislation is to expand and modernize pathways to licensure as a Certified Public Accountant (CPA) in Nebraska while maintaining strong professional standards and public protection.

This bill creates an additional pathway to CPA licensure that allows candidates to qualify through completion of a bachelor’s degree with hours in accounting and other subject matters as required by the Nebraska Board of Public Accountancy, two years of qualifying work experience under the supervision of a licensed CPA, and successful passage of the Uniform CPA Examination. The bill also adjusts experience requirements for existing licensure pathways to promote consistency and fairness.

By expanding licensure options, this legislation supports workforce development, improves access to the accounting profession, and helps ensure Nebraska has an adequate supply of qualified CPAs to serve businesses, governments, nonprofits, and the public.

Click here for a complete list of bills introduced today. New bills may be introduced for the first 10 legislative days, or until Jan. 21.

Hearings will begin on Jan. 20 and run through Feb. 27.

We will keep you updated as LB 718 and other bills of interest advance through the Legislature.