Please take a moment to recognize both current and former State Board members for their dedicated service to the citizens of Nebraska and your profession whenever you can!
In this edition of the State Board Report, we spotlight the Nebraska Board of Public Accountancy’s recent efforts to advance new education rules aimed at enhancing flexibility for CPA candidates, as well as the remarkable contributions of its members who play vital roles on the national stage. From shaping future regulations to actively engaging with the National Association of State Boards of Accountancy (NASBA), State Board members exemplify leadership and dedication to the profession.
New Education Rules
At its meeting on Nov. 21, the State Board advanced proposed regulations to complement the recent amendments to the Nebraska Public Accountancy Act. The amendments, approved earlier this year, allow candidates planning to sit for the CPA examination to begin the process after completing 120 credit hours of education with a bachelor’s degree, effective Jan. 1, 2025. Previously, candidates were required to have 150 credit hours to begin the examination. The State Board aims to provide greater flexibility by reducing the semester hour requirements, while leaving the responsibility for determining the best approach to accounting education to educators.
For more information on the proposed regulations, go to https://bit.ly/NERuleChanges. These regulations will be submitted to the Nebraska Attorney General’s Office and the Governor’s Policy Research Office for review and final approval.
If you have any questions regarding the proposed regulations, please contact the State Board office at (402) 471-3595 or email dan.sweetwood@nebraska.gov or kristen.vanwinkle@nebraska.gov.
State Board Members Active Nationally
State Board members play a crucial role when they join the Board, taking on a range of important responsibilities. These duties include serving on various committees, attending disciplinary hearings, and making decisions that can significantly impact individuals’ careers. Board members also participate in six meetings each year, where they receive updates, ask questions, and provide valuable feedback. Their decisions not only help protect the public but also shape and refine the regulatory framework for the CPA profession. In short, they dedicate their time and expertise, volunteering to support the profession.
Another valuable opportunity for involvement is through active participation on the national stage with the National Association of State Boards of Accountancy (NASBA). This engagement allows State Board members to stay abreast of emerging trends shaping the profession and offers them a platform to provide meaningful feedback to key leaders, standard setters, and federal representatives from NASBA, the AICPA, and other influential organizations. Current Nebraska member participation includes:
State Board Chair Melissa Ruff, CPA – Ruff, an audit managing director at Deloitte, was recently appointed to the NASBA Board of Directors as the Central Regional Director. In addition, Ruff serves as the 2024-2025 chair of the NASBA Enforcement Resources Committee, which is charged with promoting effective, efficient, and, where appropriate, uniform enforcement of professional standards by Boards of Accountancy.
State Board Secretary Christi Olsen, CPA – Olsen, owner and partner in charge of Circle CPA, serves as a member of the 2024-2025 NASBA CPA Examination Review Board (ERB), which is charged with evaluating and reporting on significant adherence with the policies and procedures used in the preparation, grading, and administration of the Uniform CPA Examination and the International Qualifications Examination used by Boards of Accountancy for the licensing of CPAs.
State Board Member Andrew Blossom, CPA – Blossom, a former office managing partner at KPMG, is a member of the 2024-2025 NASBA Regulatory Response Committee, which is charged with providing timely proposed responses on professional practice developments.
In addition, former State Board members Lori Druse, CPA, an audit and assurance managing director at Deloitte, serves on NASBA’s Administration and Finance Committee, which oversees and monitors the fiscal operations and investments of NASBA, as well as on NASBA’s Nominating Committee for the Central Region. Douglas Skiles, CPA, a shareholder with Skiles Loop Bremer & White, CPAs, PC, remains active on NASBA’s Education Committee, which represents NASBA in the academic community and serves as an advisory resource on education matters related to the accounting profession.
I cannot emphasize enough the significance of their contributions at the national level. Chair Ruff’s appointment to the NASBA Board of Directors marks Nebraska’s first representative on the NASBA Board in several years. Meanwhile, Secretary Olsen’s role on the ERB is crucial in overseeing the Uniform CPA Examination on behalf of state boards. As part of the Regulatory Response Committee, State Board member Blossom plays a key role in drafting and providing feedback on NASBA’s behalf regarding exposure drafts from various stakeholders.
Please take a moment to recognize both current and former State Board members for their dedicated service to the citizens of Nebraska and your profession whenever you can!
The Nebraska Board of Public Accountancy administers public accountancy law in Nebraska. Six of the eight board members are CPAs with active permits to practice and two are members of the public. If you have questions or concerns regarding the State Board or CPA licensing, contact State Board Executive Director Dan Sweetwood at (402) 471-3595 or go to nbpa.nebraska.gov.
