Nebraska CPA candidates achieved the highest overall pass rate in the nation on the 2025 Uniform CPA Examination, according to the newly released NASBA Report: Candidate Performance on the Uniform CPA Examination. Nebraska candidates posted a 64.7% overall pass rate, ahead of Utah at 62.4% and Kansas at 61.8%, respectively.
The result places Nebraska first among all jurisdictions for the second consecutive year. Nebraska also led the nation in 2024 with a 61.9% overall pass rate, up from third in 2023 (57.6%). The continued improvement is encouraging at a time when the accounting profession is focused on strengthening the CPA pipeline and helping more candidates complete the licensure process.
Nebraska Results at a Glance
| 2025 Measure | Nebraska Result | Jurisdiction Ranking |
| Overall pass rate | 64.7% | No. 1 |
| Overall average score | 75.4 | No. 1 |
| Core section pass rate | Combined result | No. 1 |
| Discipline section pass rate | Combined result | No. 3 |
| First-time section pass rate | 72.8% | — |
| Candidates and sections | 345 / 795 | — |
Recognizing Nebraska Accounting Educators
Behind Nebraska’s national recognition are candidates who studied hard and educators who helped prepare them. The Nebraska Board of Public Accountancy congratulates accounting faculty across Nebraska’s colleges and universities for their commitment to their students and the profession. This is an accomplishment worth celebrating on campuses throughout the state.
Nebraska’s accounting educators deserve special recognition for this achievement. Preparing future CPAs calls for teaching that develops technical knowledge and the judgment to apply it. For students, that preparation takes shape in demanding coursework, thoughtful feedback, and opportunities to work through difficult accounting problems. The faculty members who guide that learning deserve the profession’s sincere thanks.
Educators can also make a lasting difference through individual encouragement: helping a student recognize an aptitude for accounting, discussing the CPA pathway, or encouraging a graduate to keep working toward the credential. The CPA Exam results provide an opportunity for Nebraska’s practicing CPAs and employers to recognize that contribution and strengthen their connections with accounting faculty.
Building on the Momentum
Nebraska’s 2025 performance gives the profession a strong message to share with students considering accounting careers: Nebraska candidates can and do succeed on the national CPA Exam. The ranking also gives educators, employers, and professional organizations an opportunity to identify the practices that are helping candidates and extend that support to more students and working professionals.
The profession still faces an important pipeline challenge. Sustaining Nebraska’s success will require continued attention to recruitment, affordability, mentoring, exam preparation, and the transition from candidate to licensed CPA. Firms can help by discussing the CPA pathway early, providing realistic study schedules, and recognizing each section passed. Educators can connect coursework to Exam content and keep students informed about Nebraska’s licensure pathways. Current CPAs can make a difference by sharing their experiences and encouraging future candidates.
Nebraska’s No. 1 ranking belongs to the candidates who did the work, and it also speaks well of the statewide network supporting them. The next goal is to build on that success by helping more Nebraskans enter the pipeline, pass the Exam, and become the CPAs who will serve Nebraska’s businesses, communities, and the public in the years ahead.
Sources: The NASBA Report: Candidate Performance on the Uniform CPA Examination, 2025 Edition, Nebraska jurisdiction results, p. 77; NASBA’s 2025 and 2024 report announcements and 2020–2023 statistics announcement.
