reglab/housing_qa huggingface dataset:
NE Code § 1-125.01 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-125.01 - Certified public accountant in another state; practice privilege; conditions; limitations.

1-125.01.  Certified public accountant in another state; practice privilege; conditions; limitations.(1) A person who does not hold a certificate as a certified public accountant or a permit issued under subdivision (1)(a) of section 1-136 and who possesses an active permit, certificate, or license which allows the person to engage in the practice of public accountancy as a certified public accountant in another state and whose principal place of business is outside this state shall have all the practice privileges of a certified public accountant who holds a permit issued under subdivision (1)(a) of section 1-136, including the use of the title or designation certified public accountant or C.P.A., without the need to hold a certificate or a permit issued under subdivision (1)(a) of section 1-136, or to notify or register with the board or pay any fee. However, a person is not eligible to exercise the practice privilege afforded under this section if the person has a permit, certificate, or license under current suspension or revocation for reasons other than nonpayment of fees or failure to comply with continuing professional educational requirements in another state.(2) Any person of another state exercising the practice privilege afforded under this section and any partnership, limited liability company, or other allowed entity of certified public accountants which employ that person hereby simultaneously consent, as a condition of the exercise of the practice privilege:(a) To the personal and subject-matter jurisdiction and disciplinary authority of the board;(b) To comply with the Public Accountancy Act and the rules and regulations adopted and promulgated under the act;(c) That in the event the authorization to engage in the practice of public accountancy in the state of the person's principal place of business is no longer valid, the person will cease offering or rendering professional services in this state individually and on behalf of the person's partnership, limited liability company, or other allowed entity of certified public accountants; and(d) To the appointment of the state entity which issued the person's authorization to engage in the practice of public accountancy as the person's agent upon whom process may be served in any action or proceeding by the board against the person.(3) The practice privilege afforded under this section or any other section shall not be interpreted to prevent any governmental body from requiring that public accounting services performed for a governmental body or for an entity regulated by a governmental body be performed by a person or firm holding a permit issued under section 1-136.(4) Any person who exercises the practice privilege afforded under this section and who, for any entity with its home office in this state, performs attestation services, may only do so through a firm or an affiliated entity which holds a permit issued under section 1-136.Source Laws 2009, LB31, § 12.
NE Code § 1-125.02 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-125.02 - Foreign accountant; temporary practice privilege; conditions; limitations; fee.

1-125.02.  Foreign accountant; temporary practice privilege; conditions; limitations; fee.(1) The board may, in its discretion, grant a person who holds a certificate, degree, or license in a foreign country constituting a recognized qualification for the practice of public accountancy in such country, and who does not hold a certificate or permit issued by this state or any other state and whose principal place of business is outside this state, the privilege to temporarily practice in this state on professional business incident to his or her regular practice outside this state, if such privilege to temporarily practice is conducted in conformity with the rules and regulations of the board.(2) Any person of another country exercising the temporary practice privilege granted under this section and any partnership, limited liability company, or other allowed entity of certified public accountants which employ that person hereby simultaneously consent, as a condition of the grant of the temporary practice privilege:(a) To the personal and subject-matter jurisdiction and disciplinary authority of the board;(b) To comply with the Public Accountancy Act and the rules and regulations adopted and promulgated under the act;(c) That in the event the authorization to engage in the practice of public accountancy in the country of the person's principal place of business is no longer valid, the person will cease offering or rendering professional services in this state individually and on behalf of the person's partnership, limited liability company, or other allowed entity of certified public accountants; and(d) To the appointment of the board as his or her agent upon whom process may be served in any action or proceeding by the board against the person.(3) The temporary practice privilege afforded under this section or any other section shall not be interpreted to prevent any governmental body from requiring that public accounting services performed for a governmental body or for an entity regulated by a governmental body be performed by a person or firm who holds a permit issued under section 1-136.(4) Any person who has been granted the temporary practice privilege afforded under this section and who, for any entity with its home office in this state, performs attestation services, may only do so through a firm or affiliated entity which holds a permit issued under section 1-136.(5) Any person who has been granted the temporary practice privilege afforded under this section shall use only the title or designation under which he or she is generally known in his or her own country, followed by the name of his or her foreign country.(6) The board shall charge each person who has been granted the temporary practice privilege afforded under this section a fee as established by the board not to exceed fifty dollars.Source Laws 2009, LB31, § 13.
NE Code § 1-126 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-126 - Certified public accountant; partnership or limited liability company; registration; requirements.

1-126.  Certified public accountant; partnership or limited liability company; registration; requirements.A partnership or limited liability company engaged in this state in the practice of public accountancy may register with the board as a partnership or limited liability company of certified public accountants if it meets the following requirements:(1) At least one partner of the partnership or member of the limited liability company shall be a certified public accountant of this state in good standing;(2) Each partner of the partnership who is a certified public accountant or member of the limited liability company who is a certified public accountant personally engaged within this state in the practice of public accountancy as a partner or member thereof shall be a certified public accountant of this state in good standing;(3) Each partner of the partnership who is a certified public accountant or member of the limited liability company who is a certified public accountant shall be a certified public accountant of some state in good standing; and(4) Each resident manager in charge of an office of the partnership or limited liability company in this state shall be a certified public accountant of this state in good standing.An application for such registration shall be made upon the affidavit of a general partner of such partnership or a member of such limited liability company who is a certified public accountant of this state in good standing. The board shall in each case determine whether the applicant is eligible for registration.A partnership or limited liability company which is so registered and which holds a permit issued under subdivision (1)(b) of section 1-136 may use the words certified public accountants or the abbreviation C.P.A.'s in connection with its partnership or limited liability company name.Notification shall be given to the board, pursuant to board rules and regulations, regarding the admission to or withdrawal of a partner from any partnership or a member from any limited liability company so registered.Source   Laws 1957, c. 1, § 21, p. 61;   Laws 1993, LB 121, § 46;   Laws 1994, LB 957, § 3;   Laws 1997, LB 114, § 23;  Laws 2009, LB31, § 14.
NE Code § 1-134 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-134 - Public accountant; corporation; registration.

1-134.  Public accountant; corporation; registration.A corporation organized pursuant to the Nebraska Professional Corporation Act which has a place of business in this state may register with the board as a corporation engaged in the practice of public accountancy. Application for such registration must be made upon the affidavit of an officer of such corporation. The board shall in each case determine whether the applicant is eligible for registration. A corporation which is so registered and which holds a permit issued under subdivision (1)(c) of section 1-136 may practice public accountancy and, in that connection, may use a corporate name which indicates, as a part of such name, that it is engaged in such practice.Source   Laws 1957, c. 1, § 29, p. 64;   Laws 1971, LB 858, § 2;   Laws 1997, LB 114, § 25;  Laws 2009, LB31, § 15. Cross References  Nebraska Professional Corporation Act, see section 21-2201.
NE Code § 1-135 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-135 - Public accountant; offices; registration; fee; manager.

1-135.  Public accountant; offices; registration; fee; manager.Each office established or maintained in this state for the practice of public accountancy in this state by a certified public accountant, by a partnership of certified public accountants or a limited liability company of certified public accountants registered under section 1-126, or by a corporation registered under section 1-134 shall be registered annually under the Public Accountancy Act with the board. The board shall charge an annual fee for the registration of each office as established by the board not to exceed one hundred dollars. The board shall by rule and regulation prescribe the procedure to be followed in effecting such registrations.Each office shall be under the supervision of a manager who holds a permit issued under section 1-136 which is in full force and effect. Such manager may serve in such capacity at one office only, with the exception of a manager who is a sole owner of a firm or a sole proprietor, who may manage one additional office only. Such manager shall be directly responsible for the supervision and management of each office and may be subject to disciplinary action for the actions of the person or firm or any persons employed by each office of the person or firm within the State of Nebraska which relate to the practice of public accountancy.Source   Laws 1957, c. 1, § 30, p. 64;   Laws 1976, LB 961, § 3;   Laws 1979, LB 278, § 4;   Laws 1984, LB 473, § 16;   Laws 1993, LB 121, § 48;   Laws 1994, LB 957, § 5;   Laws 1997, LB 114, § 26;  Laws 2003, LB 214, § 6;  Laws 2003, LB 258, § 1;  Laws 2009, LB31, § 16.
NE Code § 1-136.01 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-136.01 - Permit; renewal; professional development; rules and regulations.

1-136.01.  Permit; renewal; professional development; rules and regulations.(1) As a condition for renewal of a permit issued under subdivision (1)(a) of section 1-136, the board, pursuant to rules and regulations adopted and promulgated by the board, may require permitholders to furnish evidence of participation in professional development in accounting, auditing, or related areas for fifteen days within the preceding three calendar years or, in order to facilitate the issuance of biennial permits as provided in subdivision (2)(b) of section 1-136, for ten days within the preceding two calendar years. The board may adopt and promulgate rules and regulations regarding such professional development.(2) In determining compliance with the professional development requirement, the board may include credits earned during the current calendar year in addition to those earned in the preceding calendar years in which professional development is required under subsection (1) of this section. If such credits are included they shall not count toward the next succeeding permit renewal requirement.Source   Laws 1971, LB 858, § 3;   Laws 1979, LB 278, § 6;   Laws 1984, LB 473, § 18;   Laws 1997, LB 114, § 28;  Laws 2009, LB31, § 18.
NE Code § 1-136.02 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-136.02 - Permit; when issued.

1-136.02.  Permit; when issued.(1) The board shall issue a permit under subdivision (1)(a) of section 1-136 to a holder of a certificate as a certified public accountant when such holder has had:(a) Two years of accounting experience satisfactory to the board, in any state or foreign country, in employment as an accountant in a firm, proprietorship, partnership, corporation, limited liability company, or other business entity authorized in any state to engage in the practice of public accountancy under the supervision of an active certified public accountant who is the holder of a permit issued under subdivision (1)(a) of section 1-136 or the equivalent issued by another state;(b) Except as provided in subdivision (c) of this subsection, three years of accounting experience satisfactory to the board, in any state or foreign country, in employment as (i) an accountant in government or business under the supervision of an active certified public accountant who is the holder of a permit issued under subdivision (1)(a) of section 1-136 or the equivalent issued by another state or (ii) faculty at a college or university of recognized standing under the supervision of an active certified public accountant who is the holder of a permit issued under subdivision (1)(a) of section 1-136 or the equivalent issued by another state; or(c) Two years of accounting experience satisfactory to the board in employment as an accountant in the office of the Auditor of Public Accounts or the Department of Revenue under the supervision of an active certified public accountant who is the holder of a permit issued under subdivision (1)(a) of section 1-136 or the equivalent issued by another state.(2) The board shall issue a permit under subdivision (1)(a) of section 1-136 to a holder of a reciprocal certificate issued under section 1-124 upon a showing that:(a) He or she meets all current requirements in this state for issuance of a permit at the time the application is made; and(b) At the time of the application for a permit the applicant, within the ten years immediately preceding application, meets the experience requirement in subdivision (1)(a), (b), or (c) of this section.Source   Laws 1977, LB 290, § 3;   Laws 1993, LB 41, § 2;   Laws 1997, LB 114, § 29;  Laws 2007, LB24, § 2;  Laws 2009, LB31, § 19;  Laws 2013, LB27, § 1;  Laws 2016, LB853, § 5;  Laws 2017, LB56, § 1.
NE Code § 1-136.04 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-136.04 - Permit issuance; experience in lieu of being a college or university graduate.

1-136.04.  Permit issuance; experience in lieu of being a college or university graduate.Any person who has passed the examination described in section 1-114 may qualify for issuance of a permit under subdivision (1)(a) of section 1-136 by (1) having four years of public accounting experience satisfactory to the board in any state or foreign country in practice as a certified public accountant or as a public accountant or in any state or foreign country in employment as a staff accountant by anyone engaging in the practice of public accountancy, or any combination of either of such types of experience, or (2) having five years of auditing experience satisfactory to the board in the office of the Auditor of Public Accounts or in the Department of Revenue, in lieu of being a graduate from a college or university of recognized standing.Source   Laws 1977, LB 290, § 6;   Laws 1984, LB 473, § 19;   Laws 1991, LB 75, § 13;   Laws 1997, LB 114, § 30;  Laws 2009, LB31, § 20;  Laws 2016, LB853, § 6.
NE Code § 1-137 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-137 - Individual certificates, practice privilege, temporary practice privilege, registration, and permits; disciplinary action; grounds.

1-137.  Individual certificates, practice privilege, temporary practice privilege, registration, and permits; disciplinary action; grounds.After notice and hearing as provided in sections 1-140 to 1-149, the board may take disciplinary action as provided in section 1-148 for any one or any combination of the following causes:(1) Fraud or deceit in obtaining a certificate as a certified public accountant or the practice privilege or temporary practice privilege, registration, or a permit under the Public Accountancy Act;(2) Dishonesty, fraud, or gross negligence in the practice of public accountancy;(3) Violation of any of the provisions of sections 1-151 to 1-161;(4) Violation of a rule of professional conduct adopted and promulgated by the board under the authority granted by the act;(5) Conviction of a felony under the laws of any state or of the United States;(6) Conviction of any crime, an element of which is dishonesty or fraud, under the laws of any state or of the United States;(7) Cancellation, revocation, suspension, or refusal to renew authority to practice as a certified public accountant or a public accountant in any other state, for any cause other than failure to pay a registration fee in such other state;(8) Suspension or revocation of the right to practice before any state or federal agency; or(9) Failure of a certificate holder or registrant to obtain a permit issued under section 1-136, within either (a) three years from the expiration date of the permit last obtained or renewed by the certificate holder or registrant or (b) three years from the date upon which the certificate holder or registrant was issued his or her certificate or registration if no permit was ever issued to him or her, unless under section 1-136 such failure was excused by the board pursuant to section 1-136.Source   Laws 1957, c. 1, § 32, p. 66;   Laws 1974, LB 811, § 2;   Laws 1981, LB 92, § 5;   Laws 1993, LB 41, § 3;   Laws 1997, LB 114, § 31;  Laws 2009, LB31, § 21. Annotations  When a certified public accountant is an officer and shareholder of a corporation, the accountant's actions related to the corporation may reflect adversely on the accountant's fitness to practice as a certified public accountant and be subject to discipline by the Board of Public Accountancy. Zwygart v. State, 273 Neb. 406, 730 N.W.2d 103 (2007). The power to revoke the certificate of a certified public accountant is in the State Board of Public Accountancy, not in the executive director. Bohling v. State Bd. of Pub. Accountancy, 243 Neb. 666, 501 N.W.2d 714 (1993).
NE Code § 1-137.01 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-137.01 - Actions in another state; disciplinary action; grounds; board; investigatory duty.

1-137.01.  Actions in another state; disciplinary action; grounds; board; investigatory duty.A holder of a certificate as a certified public accountant or a permit issued under subdivision (1)(a) of section 1-136 who offers or renders services or uses his or her C.P.A. title or designation in another state shall be subject to disciplinary action in this state for such an act committed in either state for which the certificate holder or permitholder would be subject to discipline for such an act committed in this state. The board shall investigate any complaint made by the board of accountancy or equivalent regulatory authority of another state.Source Laws 2009, LB31, § 23.
NE Code § 1-138 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-138 - Partnership or limited liability company; disciplinary action; grounds.

1-138.  Partnership or limited liability company; disciplinary action; grounds.After notice and hearing as provided in sections 1-140 to 1-149, the board shall revoke the registration and permit or the practice privilege of a partnership or a limited liability company of certified public accountants if at any time it does not have all the qualifications prescribed by section 1-126 or sections 1-125.01 and 1-125.02, under which it qualified for registration or for the practice privilege or temporary practice privilege, respectively.After notice and hearing as provided in sections 1-140 to 1-149, the board may take disciplinary action as provided in section 1-148 for any of the causes enumerated in section 1-137 or for any of the following additional causes:(1) The revocation or suspension of the certificate or registration or the revocation or suspension or refusal to renew the permit of any partner or member; or(2) The cancellation, revocation, suspension, or refusal to renew the authority of the partnership or any partner thereof or the limited liability company or any member thereof to practice public accountancy in any other state for any cause other than failure to pay a registration fee in such other state.Source   Laws 1957, c. 1, § 33, p. 67;   Laws 1993, LB 41, § 4;   Laws 1993, LB 121, § 50;   Laws 1997, LB 114, § 32;  Laws 2009, LB31, § 22.
NE Code § 1-139 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-139 - Corporation; disciplinary action; grounds.

1-139.  Corporation; disciplinary action; grounds.After notice and hearing as provided in sections 1-140 to 1-149, the board may take disciplinary action as provided in section 1-148 if the corporation, or any of its officers, employees, or agents, while acting for or on behalf of such corporation, is guilty of any act, neglect, or failure to act which would have been cause for such act as against an individual under section 1-137.Source   Laws 1957, c. 1, § 34, p. 68;   Laws 1993, LB 41, § 5;   Laws 1997, LB 114, § 33.
NE Code § 1-140 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-140 - Disciplinary action; board; initiation of proceedings.

1-140.  Disciplinary action; board; initiation of proceedings.The board may initiate proceedings under the Public Accountancy Act either on its own motion or on the complaint of any person.Source   Laws 1957, c. 1, § 35, p. 68;   Laws 1997, LB 114, § 34.
NE Code § 1-141 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-141 - Disciplinary action; notice to accused; how given.

1-141.  Disciplinary action; notice to accused; how given.A written notice stating the nature of the charge or charges against the accused and the time and place of the hearing before the board on such charges shall be served on the accused not less than thirty days prior to the date of said hearing either personally or by mailing a copy thereof by either registered or certified mail to the address of the accused last known to the board.Source  Laws 1957, c. 1, § 36, p. 68.
NE Code § 1-142 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-142 - Disciplinary action; failure of accused to appear and defend; hearing; order.

1-142.  Disciplinary action; failure of accused to appear and defend; hearing; order.If, after having been served with the notice of hearing pursuant to section 1-141, the accused fails to appear at the hearing and defend, the board may proceed to hear evidence against him or her and may enter such order as is justified by the evidence, which order shall be final unless he or she petitions for a review as set forth in section 1-149, except that within thirty days from the date of any order, upon a showing of good cause for failing to appear and defend, the board may reopen the proceedings and may permit the accused to submit evidence in his or her behalf.Source   Laws 1957, c. 1, § 37, p. 69;   Laws 1997, LB 114, § 35.