The Nebraska Society of CPAs has long played a proactive, strategic role in shaping public policy for CPAs in Nebraska—advancing state legislation that strengthens the profession and defending against proposals that could be detrimental to CPAs and the public they serve. On the national scene, the Society monitors events in Washington, D.C., and speaks on behalf of Nebraska CPAs in dealing with the state’s congressional delegation. The Society’s presence at the State Capitol and its visibility on the national level are both critical.
Lobbying For CPAs
When the Nebraska Legislature is in session, the Society’s lobbying efforts ensure the views of Nebraska CPAs are known. The first lobbyist for the Society was hired in 1956. Today, the Society’s lobbyists, Korby Gilbertson and Justin Brady of Radcliffe, Gilbertson & Brady, scrutinize every legislative bill, keep track of amendments, and become involved with legislative action on all bills that have an impact on the CPA profession. In addition, the Society testifies at public hearings and pens letters of support and/or opposition as needed.
Nebraska was the first state in the nation to enact mandatory continuing professional education (CPE) requirements. In 1991, Nebraska adopted the 150-hour education requirement for new CPAs. Then, in 2026, the old became new again when legislation was passed to restore an additional pathway to licensure: a bachelor’s degree combined with two years of qualifying experience. The bill also changed Nebraska’s experience requirements to one year for those with either a master’s degree or a bachelor’s degree plus 30 credit hours of education. This legislation was the result of a joint effort of the Nebraska Society of CPAs and the Nebraska Board of Public Accountancy.
In 1994, the Society helped draft and successfully advocate for the first law in the country permitting partial ownership of CPA firms by non-CPAs—an innovative step that positioned Nebraska as a national leader in firm flexibility and growth.
In 2009, the Society helped draft and secure swift passage of CPA mobility legislation, allowing licensed CPAs from other states to practice public accountancy in Nebraska without obtaining reciprocal licensure, registering, or paying additional fees to the Nebraska Board of Public Accountancy.
In 2013, the Society supported passage of Expanded CPA Experience legislation to broaden pathways into the profession. In 2019, working collaboratively once again with the State Board, the Society helped pass legislation authorizing Nebraska CPA firms to establish Employee Stock Ownership Plans (ESOPs).
In 2024, another joint legislative effort between the Society and State Board allowed Nebraska CPA candidates to sit for the Uniform CPA Exam after earning 120 credit hours and a bachelor’s degree. Also in 2024, the Society successfully secured an exemption from inclusion in Nebraska’s occupational licensing legislation. For the past several years, the Society has continued to oppose efforts to extend Nebraska’s sales tax to professional services—protecting both the profession and the clients CPAs serve.
Through each of these legislative initiatives, the Society has demonstrated steady leadership, thoughtful collaboration, and an unwavering commitment to the future of the CPA profession in Nebraska. These efforts reflect the Society’s continued commitment to strengthening the CPA pipeline, increasing access to the profession, and ensuring Nebraska businesses and communities have the accounting expertise they need.
Key Contact Program
The Society involves CPAs at the grassroots level through its Key Contact Program; these individuals assist in communicating the Society’s positions on legislative issues to their state senators and the Nebraska congressional delegation when needed. The Society also works with the American Institute of Certified Public Accountants (AICPA) to strengthen the profession’s voice both in Lincoln and in Washington.
In addition, the Society works closely with state and federal governmental agencies, including the Nebraska Department of Revenue and the Internal Revenue Service, which have operations that directly affect Nebraska CPAs. The Society also maintains contact with other statewide trade associations on issues of common interest.
