The Nebraska Board of Public Accountancy (State Board) is continuing its momentum into 2026 with a full slate of committee activity and important discussions. During the first round of committee meetings, members tackled a variety of significant issues that will shape the profession in the coming year.

Melissa Ruff, CPA, now serving her historic fourth year as chairman of the State Board, has “reshuffled the deck” by rotating several members onto new committees for the 2025-2026 term (September 2025-September 2026). This approach is designed to broaden members’ understanding of the State Board’s diverse areas of work.

2025-2026 Board Committees

Executive Committee
Chairman: Melissa Ruff
Vice Chairman: Andrew Blossom
Secretary: Christi Olsen

Legislative Committee
Chairman: Melissa Ruff
Member: Andrew Blossom

Licensing Committee
Chairman: Amy Holzworth
Members: Sarah Borchers / Andrew Blossom / Christi Olsen

CPE Committee
Chairman: Christ Olsen
Members: Mark Manning / Donald Neal

Exam & Education (E&E) Committee
Chairman: Sarah Borcher
Members: Jeff Kanger / Melissa Ruff / Donald Neal

Peer Review Committee
Chairman: Mark Manning
Members: Jeff Kanger / Amy Holzworth

The new committees began their work following the September 2025 State Board meeting, with several meeting again before the November meeting.

Key Areas of Discussion

New Pathway Legislation
The Nebraska Society of CPAs has asked State Senator Mike Jacobson to introduce major legislation in January 2026 to amend the Nebraska Public Accountancy Act. In preparation, the Licensing and E&E Committees are reviewing proposed regulation updates within NAC Title 288 to align with the forthcoming law, which will establish an additional pathway to CPA licensure in Nebraska.

Under this new pathway, individuals holding a bachelor’s degree—including the required accounting coursework—may qualify for licensure, provided they meet additional experience requirements and pass the CPA Examination. The existing 150-hour education pathway will remain available, offering reduced experience requirements. Details on both pathways were outlined in Issue 4 of the Nebraska CPA magazine.

Use of the CPA Title
Current Nebraska regulations require that active permit holders (CPAs) practice public accountancy only within CPA firms that hold a State Board-issued permit. This safeguard ensures the public is not misled when seeking professional accounting services.

Over time, State Board staff have worked closely with CPAs and non-CPA entities to navigate these requirements and develop practical solutions. The State Board has published “Alternative Practice Structure (APS) Guidelines,” available at nbpa.nebraska.gov/firms/alternate-practice-structure-guidelines.

Recently, national discussions have prompted State Boards to reexamine these restrictions amid growing pipeline challenges and the rise of Alternative Practice Structures (APS), many backed by private equity. The AICPA supports allowing CPAs to “hold out” within APS entities, while Nebraska’s current rules restrict this. The Licensing Committee will review these developments and consider possible updates in line with any future recommendations from the Uniform Accountancy Act (UAA) Committee.

The Future of CPE
Continuing Professional Education (CPE) continues to evolve rapidly, with virtual learning now commonplace and some states considering reductions to the traditional 40-hour annual requirement. The CPE Committee will closely monitor these national shifts and evaluate whether Nebraska’s current CPE rules should adapt accordingly. The Committee will coordinate efforts with the Nebraska Society of CPAs and observe trends among other state boards.

As you can see, the State Board remains highly engaged and committed to upholding the integrity of the CPA profession in Nebraska—protecting the public while ensuring regulations remain current, practical, and forward-looking.