2026 Pub. 8 Issue 4-2

Membership in the Nebraska Society of CPAs signifies your commitment to the accounting profession and the belief that much can be accomplished by working together. Welcome to the premier organization for CPAs and accounting professionals in Nebraska. Learn more about the Society and the benefits of membership at nescpa.org/about/why-join. CPA Membership Morgan Anderson, Eide Bailly,

The following Nebraska firms have appeared on the 2026 IPA 500 CPA firms by INSIDE Public Accounting: Bland & Associates PC of Omaha Frankel LLC of Omaha Hancock & Dana PC of Omaha HBE LLP of Lincoln Lutz of Omaha McMill CPAs & Advisors of Norfolk

Michael R. Abramson, CPA, has been promoted to partner at Labenz & Associates LLC in Lincoln. He joined the firm in 2013 and provides tax compliance services to corporate, pass-through, and individual clients and has experience in several industries, including financial services, agriculture, family businesses, and not-for-profit entities. He holds a bachelor’s degree in accounting

Nobody asks an accounting firm which tax software it uses.
That observation led Adam Shay, CPA, to pose a timely question on LinkedIn: If clients have accepted technology as part of accounting work for decades, why should artificial intelligence require a different level of disclosure? After all, clients generally care about the result.

Accounting and advisory firms play a critical role in helping business owners, executives, and individuals make informed financial decisions. Yet too often, the very reports meant to guide those decisions create confusion instead of clarity.

For many accounting professionals, the rapid emergence of artificial intelligence (AI) feels exciting for some and unsettling for others. Headlines frequently suggest that AI will replace accountants, automate tax preparation, and fundamentally alter the profession as we know it.

How many times have you had to call a company using an 800 number? Corporations have shifted our thinking to just accept the frustrations of these calls as a normal part of doing business with them.

By Kianna L. Moore, Senior Associate, Koley Jessen
Extended producer responsibility (“EPR”) laws have moved from an emerging environmental concept to a practical, multistate business issue. These laws can affect companies that sell or distribute packaged goods, consumer products, or other covered products into states with EPR programs, including Nebraska businesses with regional, national, or e-commerce sales.

An earnout is a deferred contingent payment tied to the success of the business entity being purchased and can be structured in various ways. An earnout provision has become commonplace in purchase agreements as an effective way for parties to bridge the gap between valuation disagreements and the resulting purchase price.

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.