Legislative Representation Is a Priority 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). NESCPA 2026 28 Society Overview
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