reglab/housing_qa huggingface dataset:
NE Code § 1-105.01 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-105.01 - Nebraska State Board of Public Accountancy; purpose.

1-105.01.  Nebraska State Board of Public Accountancy; purpose.It is the purpose of the Nebraska State Board of Public Accountancy to protect the welfare of the citizens of the state by assuring the competency of persons regulated under the Public Accountancy Act through (1) administration of certified public accountant examinations, (2) issuance of certificates and permits to qualified persons and firms, (3) monitoring the requirements for continued issuance of certificates and permits, and (4) disciplining certificate and permit holders who fail to comply with the technical or ethical standards of the public accountancy profession.Source   Laws 1984, LB 473, § 1;   Laws 1997, LB 114, § 2. Annotations  The rules of the Nebraska State Board of Public Accountancy allow the board to both restrict advertising and require the use of a disclaimer by inactive registrants. Walsh v. State, 276 Neb. 1034, 759 N.W.2d 100 (2009). The Nebraska State Board of Public Accountancy may use its rulemaking authority under section 1-112 to promulgate standards and procedures whereby the character and fitness of an applicant for initial certification may be considered by the board in determining whether the applicant is a qualified person under this section. Troshynski v. Nebraska State Bd. of Pub. Accountancy, 270 Neb. 347, 701 N.W.2d 379 (2005).
NE Code § 1-106 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-106 - Terms, defined.

1-106.  Terms, defined.For purposes of the Public Accountancy Act, unless the context otherwise requires:(1) Board means the Nebraska State Board of Public Accountancy;(2) Certificate means a certificate issued under sections 1-114 to 1-124;(3) Firm means a partnership, limited liability company, or corporation engaged in the practice of public accountancy in this state entitled to register with the board or a proprietorship engaged in the practice of public accountancy in this state;(4) Partnership includes, but is not limited to, a limited liability partnership;(5) Peer review means a review of one or more aspects of the professional work of a firm that either or both performs attest engagements or performs compilations by 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 and who is not affiliated with the firm being reviewed;(6) Permit means a permit to engage in the practice of public accountancy in this state issued under section 1-136;(7) Practice privilege means the privilege of an accountant to practice public accountancy or hold himself or herself out as a certified public accountant in this state in accordance with section 1-125.01;(8) State means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or insular possession subject to the jurisdiction of the United States; and(9) Temporary practice privilege means the privilege of a foreign accountant to temporarily practice public accountancy in this state in accordance with section 1-125.02.Source   Laws 1957, c. 1, § 1, p. 55;   Laws 1991, LB 75, § 1;   Laws 1997, LB 114, § 3;  Laws 2009, LB31, § 2;  Laws 2015, LB159, § 2.
NE Code § 1-107 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-107 - Nebraska State Board of Public Accountancy; creation; membership; appointment; qualifications; terms; vacancies; removal; reappointment.

1-107.  Nebraska State Board of Public Accountancy; creation; membership; appointment; qualifications; terms; vacancies; removal; reappointment.There is hereby created the Nebraska State Board of Public Accountancy. The board shall consist of eight members appointed by the Governor.Six members of the board shall be holders of permits issued under subdivision (1)(a) of section 1-136, and two members of the board shall be laypersons.All members of the board shall be citizens of the United States and residents of Nebraska. Two of the members of the board, who are holders of permits, shall reside in each congressional district. Two members shall be appointed to the board each year for terms of four years. Vacancies occurring during a term shall be filled by appointment for the unexpired term. Upon the expiration of his or her term of office a member shall continue to serve until his or her successor has been appointed and qualified. The Governor shall remove from the board any member whose permit has become void or has been revoked or suspended and may, after hearing, remove any member of the board for neglect of duty or other just cause. No person who has served two complete terms of four years shall be eligible for reappointment. Appointment to fill an unexpired term shall not be considered a complete term.Source   Laws 1957, c. 1, § 2, p. 55;   Laws 1961, c. 1, § 1, p. 59;   Laws 1971, LB 858, § 1;   Laws 1979, LB 414, § 1;   Laws 1981, LB 92, § 1;   Laws 1984, LB 473, § 2;   Laws 1997, LB 114, § 4.
NE Code § 1-108 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-108 - Board; chairperson; rules and regulations; quorum; seal; records.

1-108.  Board; chairperson; rules and regulations; quorum; seal; records.The board shall elect annually a chairperson from its members. The board shall receive and account for all fees and other money received by it under the Public Accountancy Act. The board may adopt and promulgate rules and regulations for the orderly conduct of its affairs and the administration of the act. A majority of the members of the board shall constitute a quorum for the transaction of business. The board shall adopt a seal. The board shall keep records of its proceedings, and in any proceedings in court, civil or criminal, arising out of or founded upon any provision of the act, copies of such records certified as correct under the seal of the board shall be admissible in evidence as tending to prove the content of the records.Source   Laws 1957, c. 1, § 3, p. 56;   Laws 1997, LB 114, § 5.
NE Code § 1-108.01 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-108.01 - Board; conflicts of interest; rules and regulations.

1-108.01.  Board; conflicts of interest; rules and regulations.The board shall adopt and promulgate rules and regulations which establish definitions of conflicts of interest for its members and which establish procedures to be followed in case such conflicts arise.Source   Laws 1984, LB 473, § 3;   Laws 1997, LB 114, § 6.
NE Code § 1-109 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-109 - Board; annual register; contents; personnel; executive director; duties.

1-109.  Board; annual register; contents; personnel; executive director; duties.(1) In December of each year, the board shall make available for public distribution an annual register containing the names, arranged alphabetically by classifications, of all persons holding permits, the names of the members of the board, and such other matters as may be deemed proper by the board. The register shall be made available to each permitholder.(2) The board shall employ an executive director, additional personnel, and any other assistance as it may require for the performance of its duties. Unless otherwise directed by the board, the executive director shall keep a record of all proceedings, transactions, and official acts of the board, be custodian of all the records of the board, and perform such other duties as the board may require.Source   Laws 1957, c. 1, § 4, p. 57;   Laws 1981, LB 92, § 2;   Laws 1994, LB 1005, § 1;   Laws 1997, LB 114, § 7;  Laws 2009, LB31, § 3.
NE Code § 1-110 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-110 - Board member; salary; expenses.

1-110.  Board member; salary; expenses.Each member of the board shall be paid one hundred dollars for each day or portion thereof spent in the discharge of his or her official duties and shall be reimbursed for expenses incurred in the discharge of his or her official duties as provided in sections 81-1174 to 81-1177. Such compensation and expenses shall be paid from the Certified Public Accountants Fund.Source   Laws 1957, c. 1, § 5, p. 57;   Laws 1961, c. 2, § 1, p. 61;   Laws 1981, LB 92, § 3;   Laws 1981, LB 204, § 1;   Laws 1997, LB 114, § 8;  Laws 2009, LB31, § 4;  Laws 2020, LB381, § 1.
NE Code § 1-111 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-111 - Fees, costs, and penalties; collection; Certified Public Accountants Fund; created; use; investment; civil penalties; distribution.

1-111.  Fees, costs, and penalties; collection; Certified Public Accountants Fund; created; use; investment; civil penalties; distribution.(1) All fees collected under the Public Accountancy Act and all costs collected under subdivision (8) of section 1-148 shall be remitted by the board to the State Treasurer for credit to the Certified Public Accountants Fund which is hereby created. Such fund shall, if and when specifically appropriated by the Legislature during any biennium for that purpose, be paid out from time to time by the State Treasurer upon warrants drawn by the Director of Administrative Services on vouchers approved by the board, and such board and expense thereof shall not be supported or paid from any other fund of the state. Transfers may be made from the fund to the General Fund at the direction of the Legislature through June 30, 2011. Any money in the Certified Public Accountants Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.(2) The board shall remit civil penalties collected under subdivision (5) of section 1-148 to the State Treasurer for distribution in accordance with Article VII, section 5, of the Constitution of Nebraska.Source   Laws 1957, c. 1, § 6, p. 57;   Laws 1969, c. 1, § 1, p. 61;   Laws 1969, c. 584, § 24, p. 2356;   Laws 1994, LB 957, § 2;   Laws 1995, LB 7, § 1;   Laws 1997, LB 114, § 9;  Laws 2009, LB31, § 5;  Laws 2009, First Spec. Sess., LB3, § 1. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 1-112 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-112 - Board; professional conduct; rules and regulations.

1-112.  Board; professional conduct; rules and regulations.The board may adopt and promulgate rules and regulations of professional conduct appropriate to establish and maintain a high standard of integrity and dignity in the profession of public accountancy and to govern the administration and enforcement of the Public Accountancy Act. The rules and regulations shall be adopted and promulgated pursuant to the Administrative Procedure Act.Source   Laws 1957, c. 1, § 7, p. 58;   Laws 1993, LB 41, § 1;   Laws 1997, LB 114, § 10. Cross References  Administrative Procedure Act,  see section 84-920.Annotations The Nebraska State Board of Public Accountancy may use its rulemaking authority under this section to promulgate standards and procedures whereby the character and fitness of an applicant for initial certification may be considered by the board in determining whether the applicant is a qualified person under section 1-105.01. Troshynski v. Nebraska State Bd. of Pub. Accountancy, 270 Neb. 347, 701 N.W.2d 379 (2005).
NE Code § 1-113 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-113 - Advisory committee; membership.

1-113.  Advisory committee; membership.(1) The board shall appoint an advisory committee consisting of at least seven members. A majority of the members shall be appointed as representatives of the postsecondary educational institutions of Nebraska engaged in the instruction of accounting and auditing, including the University of Nebraska, the Nebraska state colleges, and private universities and colleges. One member of the advisory committee shall be a certified public accountant who is a member of the board.(2) The advisory committee shall meet at the direction of the board and shall advise the board upon the rules and regulations for section 1-116 relating to educational requirements. The board may also consult the advisory committee on any other issues which it deems appropriate.Source   Laws 1991, LB 75, § 2;   Laws 1997, LB 114, § 11;  Laws 2016, LB853, § 1.
NE Code § 1-114 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-114 - Certificate as a certified public accountant; granted; qualifications.

1-114.  Certificate as a certified public accountant; granted; qualifications.(1) Prior to January 1, 1998, the board shall issue a certificate of certified public accountant to any person (a) who is a resident of this state or has a place of business therein or, as an employee, is regularly employed therein, (b) who has graduated from a college or university of recognized standing, and (c) who has passed a written examination in accounting, auditing, and such other related subjects as the board determines to be appropriate.(2) On and after January 1, 1998, the board shall issue a certificate as a certified public accountant to any person (a) who is a resident of this state or has a place of business in this state or, as an employee, is regularly employed in this state, (b) who has passed an examination in accounting, auditing, and such other related subjects as the board determines to be appropriate, and (c) who has completed the educational requirements specified in section 1-116.Source   Laws 1957, c. 1, § 9, p. 58;   Laws 1963, c. 1, § 1, p. 59;   Laws 1974, LB 811, § 1;   Laws 1977, LB 290, § 1;   Laws 1984, LB 473, § 4;   Laws 1991, LB 75, § 3;   Laws 1997, LB 114, § 12;  Laws 2003, LB 214, § 1;  Laws 2009, LB31, § 6. Annotations The term "shall" as used in this provision is permissive rather than mandatory. Troshynski v. Nebraska State Bd. of Pub. Accountancy, 270 Neb. 347, 701 N.W.2d 379 (2005).
NE Code § 1-115 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-115 - Certified public accountant; examinations, when held; use of prepared questions and grading service.

1-115.  Certified public accountant; examinations, when held; use of prepared questions and grading service.The examinations described in section 1-114 shall be held by the board and shall take place as often as the board determines to be desirable, but such examinations shall be held not less frequently than once each year. The board may make such use of all or any part of the Uniform Certified Public Accountants' Examination or Advisory Grading Service, or either of them, as it deems appropriate to assist it in performing its duties.Source   Laws 1957, c. 1, § 10, p. 59;   Laws 1976, LB 619, § 1;   Laws 1984, LB 473, § 5;   Laws 1991, LB 75, § 4.
NE Code § 1-116 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-116 - Certified public accountant; examination; eligibility.

1-116.  Certified public accountant; examination; eligibility.Any person making initial application to take the examination described in section 1-114 shall be eligible to take the examination if he or she has completed at least one hundred fifty semester hours or two hundred twenty-five quarter hours of postsecondary academic credit and has earned a baccalaureate or higher degree from a college or university accredited by an accrediting agency recognized by the United States Department of Education or a similar agency as determined to be acceptable by the board. The person shall demonstrate that accounting, auditing, business, and other subjects at the appropriate academic level as required by the board are included within the required hours of postsecondary academic credit. A person who expects to complete the postsecondary academic credit and earn the degree as required by this section may take test sections of the examination within one hundred twenty days prior to completing the postsecondary academic credit and earning the degree, but such person shall not receive any credit for such test sections unless evidence satisfactory to the board showing that such person has completed the postsecondary academic credit and earned the degree as required by this section is received by the board within one hundred fifty days following when the first test section of the examination is taken. The board shall not prescribe the specific curricula of colleges or universities. If the applicant is an individual, the application shall include the applicant's social security number.Source   Laws 1957, c. 1, § 11, p. 59;   Laws 1976, LB 619, § 2;   Laws 1984, LB 473, § 6;   Laws 1991, LB 75, § 5;   Laws 1997, LB 114, § 13;   Laws 1997, LB 752, § 49;  Laws 1999, LB 346, § 1;  Laws 2009, LB31, § 7;  Laws 2014, LB967, § 1;  Laws 2020, LB808, § 1;  Laws 2021, LB528, § 1.   Operative Date: August 28, 2021
NE Code § 1-117 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-117 - Certified public accountant; completion of examination; additional requirements.

1-117.  Certified public accountant; completion of examination; additional requirements.Any person who has successfully completed the examination described in section 1-114 shall have no status as a certified public accountant unless and until he or she has the requisite experience and also has been issued a certificate as a certified public accountant.Source   Laws 1957, c. 1, § 12, p. 59;   Laws 1976, LB 619, § 3;   Laws 1984, LB 473, § 7;   Laws 1991, LB 75, § 6;   Laws 1997, LB 114, § 14.
NE Code § 1-118 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-118 - Certified public accountant; reexamination; waiting period.

1-118.  Certified public accountant; reexamination; waiting period.(1) The board may by rule and regulation prescribe the terms and conditions under which a person who does not pass the examination may be reexamined. The board may also provide by rule and regulation for a reasonable waiting period for reexamination.(2) A person shall be entitled to any number of reexaminations under section 1-114 subject to the rules and regulations of the board.Source   Laws 1957, c. 1, § 13, p. 59;   Laws 1976, LB 619, § 4;   Laws 1984, LB 473, § 8;   Laws 1991, LB 75, § 7;   Laws 1997, LB 114, § 15;  Laws 2003, LB 214, § 2;  Laws 2009, LB31, § 8;  Laws 2016, LB853, § 2.
NE Code § 1-119 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-119 - Certified public accountant; examination fee.

1-119.  Certified public accountant; examination fee.The board shall charge a fee as established by the board not to exceed two hundred dollars for the examination provided for under the Public Accountancy Act. An applicant for the examination may be required to pay additional fees as charged by and remitted or paid to a third party for administering the examination, if required by the board.Source   Laws 1957, c. 1, § 14, p. 60;   Laws 1976, LB 619, § 5;   Laws 1976, LB 961, § 1;   Laws 1979, LB 278, § 1;   Laws 1984, LB 473, § 9;   Laws 1991, LB 75, § 8;   Laws 1997, LB 114, § 16;  Laws 2003, LB 214, § 3;  Laws 2009, LB31, § 9;  Laws 2016, LB853, § 3.
NE Code § 1-120 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-120 - Certified public accountant; reexamination fee.

1-120.  Certified public accountant; reexamination fee.The board shall charge fees as established by the board for reexaminations under the Public Accountancy Act. Such fees shall not exceed fifty dollars for each subject in which a person is reexamined. An applicant for the reexamination may be required to pay additional fees as charged by and remitted or paid to a third party for administering the reexamination, if required by the board.Source   Laws 1957, c. 1, § 15, p. 60;   Laws 1976, LB 619, § 6;   Laws 1979, LB 278, § 2;   Laws 1984, LB 473, § 10;   Laws 1991, LB 75, § 9;   Laws 1997, LB 114, § 17;  Laws 2003, LB 214, § 4;  Laws 2009, LB31, § 10.
NE Code § 1-121 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-121 - Certified public accountant; fees; when payable.

1-121.  Certified public accountant; fees; when payable.The applicable fee shall be paid by the applicant at the time he or she applies for examination or reexamination.Source   Laws 1957, c. 1, § 16, p. 60;   Laws 1991, LB 75, § 10;   Laws 1997, LB 114, § 18;  Laws 2016, LB853, § 4.
NE Code § 1-122 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-122 - Certified public accountant; certificate; use of abbreviation C.P.A.; list.

1-122.  Certified public accountant; certificate; use of abbreviation C.P.A.; list.Any person who has been issued a certificate as a certified public accountant and who holds a permit issued under subdivision (1)(a) of section 1-136, which is in full force and effect, and any person who is classified as inactive under section 1-136, shall be styled and known as a certified public accountant and may also use the abbreviation C.P.A. The board shall maintain a list of active certified public accountants.Source   Laws 1957, c. 1, § 17, p. 60;   Laws 1984, LB 473, § 11;   Laws 1997, LB 114, § 19;  Laws 2009, LB31, § 11.
NE Code § 1-124 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-124 - Certified public accountant; reciprocal certificate; waiver of examination; fee.

1-124.  Certified public accountant; reciprocal certificate; waiver of examination; fee.(1)(a) The board may, in its discretion, waive the examination described in section 1-114 and may issue a reciprocal certificate as a certified public accountant to any person who possesses the qualifications specified in subdivision (2)(a) of section 1-114 and section 1-116 and who is the holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of any state or is the holder of a certificate, license, or degree in a foreign country constituting a recognized qualification for the practice of public accountancy in such country, comparable to that of a certified public accountant of this state, which is then in full force and effect.(b) The board shall waive the examination described in section 1-114 and the educational requirements specified in section 1-116 and shall issue a reciprocal certificate as a certified public accountant to any person who possesses the qualifications specified in subdivision (2)(a) of section 1-114, who is the holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of any state, who meets all other current requirements of the board for issuance of a certificate as a certified public accountant, and who, at the time of the application for a reciprocal certificate as a certified public accountant, has had, within the ten years immediately preceding application, at least four years' experience in the practice of public accountancy specified in subsection (1) of section 1-136.02.(2) The board shall charge each person obtaining a reciprocal certificate issued under this section a fee as established by the board not to exceed four hundred dollars.Source   Laws 1957, c. 1, § 19, p. 60;   Laws 1976, LB 619, § 7;   Laws 1976, LB 961, § 2;   Laws 1977, LB 290, § 2;   Laws 1979, LB 278, § 3;   Laws 1984, LB 473, § 12;   Laws 1991, LB 75, § 11;   Laws 1997, LB 114, § 21;  Laws 2003, LB 214, § 5;  Laws 2007, LB24, § 1.