reglab/statecodes huggingface dataset:
2023 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 The Governor shall remove from the board any member whose permit has become void or has been revoked or suspended and may, after hearing, remove any member of the board for neglect of duty or other just cause.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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-143 - Disciplinary action; appearance by accused; privileges.

1-143.
Disciplinary action; appearance by accused; privileges.
At any hearing the accused may appear in person and by counsel, produce evidence and witnesses on his or her own behalf, cross-examine witnesses, and examine such evidence as may be produced against him or her. The accused shall be entitled, on application to the board, to the issuance of subpoenas to compel the attendance of witnesses on his or her behalf.
Source
Laws 1957, c. 1, § 38, p. 69;
Laws 1997, LB 114, § 36.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-144 - Disciplinary action; hearing; board; powers.

1-144.
Disciplinary action; hearing; board; powers.
The board, or any member thereof, may issue subpoenas to compel the attendance of witnesses and the production of documents and may administer oaths, take testimony, hear proofs, and receive exhibits in evidence in connection with or upon hearing under the Public Accountancy Act. In case of disobedience to a subpoena the board may invoke the aid of any court of this state in requiring the attendance and testimony of witnesses and the production of documentary evidence.
Source
Laws 1957, c. 1, § 39, p. 69;
Laws 1997, LB 114, § 37.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-145 - Disciplinary action; board; rules of evidence.

1-145.
Disciplinary action; board; rules of evidence.
The board shall not be bound by rules of evidence.
Source
Laws 1957, c. 1, § 40, p. 69;
Laws 1997, LB 114, § 38.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-147 - Disciplinary action; board; legal representation.

1-147.
Disciplinary action; board; legal representation.
At all hearings, the Attorney General of this state, or one of his assistants designated by him, or such other legal counsel as may be employed, shall appear and represent the board.
Source
Laws 1957, c. 1, § 42, p. 69.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-148 - Disciplinary action; action of board.

1-148.
Disciplinary action; action of board.
Upon the completion of any hearing, the board, by majority vote, shall have the authority through entry of a written order to take in its discretion any or all of the following actions:
(1) Issuance of censure or reprimand;
(2) Suspension of judgment;
(3) Placement of the permitholder, certificate holder, registrant, or person exercising the practice privilege or the temporary practice privilege on probation;
(4) Placement of a limitation or limitations on the permit, certificate, or registration and upon the right of the permitholder, certificate holder, registrant, or person exercising the practice privilege or the temporary practice privilege to practice the profession to such extent, scope, or type of practice for such time and under such conditions as are found necessary and proper;
(5) Imposition of a civil penalty not to exceed ten thousand dollars, except that the board shall not impose a civil penalty under this subdivision for any cause enumerated in subdivisions (5) through (9) of section 1-137 and subdivisions (1) and (2) of section 1-138. The amount of the penalty shall be based on the severity of the violation;
(6) Entrance of an order of suspension of the permit, certificate, registration, or practice privilege or temporary practice privilege;
(7) Entrance of an order of revocation of the permit, certificate, registration, or practice privilege or temporary practice privilege;
(8) Imposition of costs as in ordinary civil actions in the district court, which may include attorney and hearing officer fees incurred by the board and the expenses of any investigation undertaken by the board; or
(9) Dismissal of the action.
Source
Laws 1957, c. 1, § 43, p. 70;
Laws 1993, LB 41, § 6;
Laws 1994, LB 957, § 6;
Laws 1997, LB 114, § 39;
Laws 2009, LB31, § 24.
Annotations
The Board of Public Accountancy has discretion to impose attorney fees incurred by the board, which may include fees for an attorney who represents the board and serves as the "prosecutor" in a disciplinary case. Zwygart v. State, 273 Neb. 406, 730 N.W.2d 103 (2007).
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-149 - Disciplinary action; appeal; procedure.

1-149.
Disciplinary action; appeal; procedure.
Any decision of the board may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.
Source
Laws 1957, c. 1, § 44, p. 70;
Laws 1988, LB 352, § 1.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-150 - Disciplinary action; additional board powers.

1-150.
Disciplinary action; additional board powers.
Upon application in writing and after hearing pursuant to notice, the board may issue a new certificate to a certified public accountant whose certificate has been revoked, may permit the reregistration of a person whose registration has been revoked, or may reissue or modify the suspension of any permit which has been revoked or suspended.
Source
Laws 1957, c. 1, § 45, p. 71;
Laws 1997, LB 114, § 40.