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, never a guess.

Reinstatement Fee

$200

Board's own reinstatement application form states a flat $200 fee. Neb. Rev. Stat. Sec1-136(3) authorizes the board to set this fee for a permit reissued after failure to renew within 3 years, capped at $300 -- $200 is within, but not itself stated by, the codified cap.

Catch-Up CPE Required

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.

Source of record 288 Neb. Admin. Code, ch. 8, Sec010 (Reinstatement); Sec009.01-.04 (non-compliance/waiver procedure); Neb. Rev. Stat. Sec1-136(3) (3-year forfeiture rule and fee cap) read the rule →

Sourcing note: The $200 fee is confirmed on the Board's own reinstatement application form (a real board document), but the codified rule only sets a $300 statutory ceiling and delegates the exact amount to the board's own fee schedule, which doesn't appear separately codified. Recommend a manual check with the board if you want the fee confirmed against a published rule rather than just the agency's own form.

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.

Last verified: 2026-07-25 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See Nebraska's CPA license renewal deadline →

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