reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 9 - EDUCATION › Section 288-9-001 - Definitions

Current through June 17, 2024
001.01 "Accreditation" means the quality
				control of the education process provided by generally recognized regional
				and/or programmatic accreditation organizations. These Rules refer to three
				levels of accreditation. Level 1 represents the most comprehensive review at
				the accounting program level and Level 3 is the least comprehensive review at
				the college or university level. Colleges or universities without
				accreditation, as defined below, would generally lack any level of
				accreditation including the college or university, the business school or
				program ("business school"), and/or the accounting department or program
				("accounting program").
1. Level 1
				accreditation - the accounting program. In a Level 1 accreditation, the college
				or university; business school; and the accounting program are separately
				accredited. This level applies to an accounting program that is accredited by
				an organization recognized by the Council of Higher Education Accreditation
				(CHEA) as a specialized or professional accrediting organization, such as the
				Association to Advance Collegiate Schools of Business-International (AACSB).
				Accredited accounting programs have met standards substantially higher and much
				more specific than those required for Level 2 or Level 3
				accreditation.
2. Level 2
				accreditation - the business school. In a Level 2 accreditation, the college or
				university and the business school are separately accredited, but the
				accounting program is not separately accredited. This level applies to a
				business school that is accredited by an organization recognized by the Council
				of Higher Education Accreditation (CHEA) as a specialized or professional
				accrediting organization, such as the AACSB or the Association of Collegiate
				Business Schools and Programs (ACBSP).
3. Level 3 accreditation - the college or
				university. In a Level 3 accreditation, the college or university is
				accredited, but neither the business school nor the accounting program meet
				Level 1 or Level 2 requirements. This level applies to a degree-granting
				college or university that is not accredited at Level 1 or Level 2, but is
				accredited by an organization currently recognized by the Council of Higher
				Education Accreditation as a regional accrediting organization or a regional
				accrediting body recognized by the United States Department of
				Education.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 9 - EDUCATION › Section 288-9-002 - Recognized Standing

Current through June 17, 2024
An applicant for certification must demonstrate proof that he
				  has earned a four-year degree from a college or university of recognized
				  standing. An applicant who has earned a four-year degree conferred by a college
				  or university which is accredited by a regional accrediting body recognized by
				  the United States Department of Education is deemed to have met that statutory
				  requirement.
Four year colleges or universities not accredited by a
				  regional accrediting body recognized by the United States Department of
				  Education are considered for purposes of these rules to be unaccredited or
				  non-accredited colleges or universities.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 9 - EDUCATION › Section 288-9-003 - Non-accredited Degree

Current through June 17, 2024
A graduate of a four-year degree granting institution not
				  accredited at the time the applicant's degree was received or at the time of
				  filing his or her application for certification will be deemed to have met the
				  statutory education requirement, provided;
003.01 An accredited college or university,
				as defined above, accepts the applicant's non-accredited degree for admission
				to a graduate degree program; and
003.02 The applicant presents evidence
				satisfactory to the Board that the education received from the non-accredited
				college or university through which the applicant received his or her four-year
				degree is comparable to an accredited college or university. Evidence
				satisfactory to the Board may include, but is not limited to:
003.02A letters of recommendation regarding
				the applicant or the non-accredited institution;
003.02B material from accounting firms
				regarding the quality of the educational program or the candidates from the
				non-accredited institution;
003.02C
				evaluations of the applicant regarding his or her educational background, from
				faculty members of accredited institutions;
003.02D listings of the non-accredited
				institution in directories or publications which attest to the quality of the
				educational programs at that institution;
003.02E membership of the non-accredited
				institution in organizations which attest to the quality of the non-accredited
				institution; and any other material acceptable to the Board.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 9 - EDUCATION › Section 288-9-004 - Educational Requirements

Current through June 17, 2024
Preface: The Nebraska State Board of Public Accountancy is
				  dedicated to insuring that the educational preparation of CPAs reflects a broad
				  based educational program which incorporates the latest information and
				  knowledge in the areas of accounting, auditing and general business as well as
				  an understanding of the world and the relationships between business
				  enterprises, government, and not- for-profit entities.
The Board will not furnish or prescribe specific curriculum
				  which colleges or universities should adopt; rather it urges colleges and
				  universities to adopt innovative approaches and programs designed to best meet
				  the needs of the profession and society.
004.01
CPA Candidates
- For the
				Purpose of Nebraska Revised Statutes, Section
				1-106 et. seq., as
				revised, the education requirements for certification, which must be met no
				later than the date of application for the candidate's first sitting for the
				Uniform CPA Examination, shall be a baccalaureate or higher degree which
				contains, as a minimum, 150 semester hours or 225 quarter hours from an
				accredited college or university (as defined and specified in Title 288,
				Chapter
				9-001 and
				9-002).
004.02
Eligibility.
The
				candidate will be required, as a condition of acceptance for sitting for the
				first time for the Uniform CPA Examination, to provide the Board or its
				designee with an official transcript or transcripts that show his or her
				postsecondary education program has included, as follows:
004.02A 30 semester or 45 quarter hours in
				accounting beyond principles of accounting. The subjects to be covered in these
				hours shall include, at a minimum:
(1)
				Financial accounting theory and problems
(2) Cost and managerial accounting
(3) Tax preparation and planning
(4) Auditing
(5) Accounting Information systems
(6) Governmental and not-for-profit
				accounting.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 10 - PUBLIC ACCOUNTING OFFICES › Section 288-10-001 - Statutory Principles; Definitions

Current through June 17, 2024
Each office established or maintained in this state pursuant
				  to Nebraska Revised Statutes, Section
				  1-135
				  of the Act for the practice of public accounting, by a certified public
				  accountant, by a partnership of certified public accountants, or by a
				  professional corporation of certified public accountants shall be registered
				  annually under the provisions of section
				  1-125 and
				  1-135
				  of the Act. Such offices shall be in compliance with the provisions of this
				  chapter.
001.01 Office
"Office" shall mean a permanent place of business where the
				  practice of public accountancy is performed by a certified public accountant,
				  partnership of certified public accountants, or professional corporation of
				  certified public accountants.
001.02 Manager
"Manager" shall mean an active permit holder who is a staff
				  employee, shareholder or partner in a firm, and who is designated by the firm
				  to manage the office of the firm in Nebraska.
001.03 Work space
"Work space" shall mean a temporary location maintained by a
				  certified public accountant, partnership of certified public accountants, or
				  professional corporation of certified public accountants.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 10 - PUBLIC ACCOUNTING OFFICES › Section 288-10-002 - Manager; responsibilities; duties; restrictions

Current through June 17, 2024
002.01 Each firm shall register with the
				Board, on at least an annual basis, a listing of the names of its office
				managers, along with other information as required by the Board on such
				registration forms. In addition, each firm shall notify the Board of any
				changes in the managership of any office it maintains in the state of Nebraska,
				within thirty days of making such change.
002.02 Each office shall be under the direct
				supervision of a registered manager. Such manager may serve in such capacity at
				one office only.
002.03 The
				registered manager shall supervise all work performed at the office for which
				he or she is the designated manager. Such manager is responsible for the
				management of that office and for full compliance by all professional and
				non-professional staff with provisions of the Public Accountancy Act and the
				Board's rules and regulations.
002.04 Failure to provide adequate
				supervision shall constitute actions which may result in disciplinary action by
				the Board of Accountancy.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 10 - PUBLIC ACCOUNTING OFFICES › Section 288-10-003 - Registered office; advertising; restrictions

Current through June 17, 2024
003.01 A certified public accountant,
				partnership of certified public accountants, or professional corporation of
				certified public accountants may advertise the location of a registered office,
				and may maintain a listed telephone number of such office on firm letterhead
				business cards or other advertising.
003.02 Advertising for a registered office
				shall be in accordance with the relevant provisions of Title 288, Chapter
				5.
003.03 Failure to maintain a
				registered office in accordance with applicable provisions of the Public
				Accountancy Act and the Board's rules and regulations may be grounds for
				disciplinary actions against the registered office manager, a certified public
				accountant, a professional corporation or partnership.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 10 - PUBLIC ACCOUNTING OFFICES › Section 288-10-004 - Work Space; advertising; restrictions

Current through June 17, 2024
004.01 A work space, as defined in these
				rules, may be maintained by a certified public accountant, partnership of
				certified public accountants, or professional corporation of certified public
				accountants only in accordance with the following restrictions:
004.01A Work space shall be registered with
				the Board of Public Accountancy by the certified public accountant, partnership
				of certified public accountants, or professional corporation of certified
				public accountants within ten days prior to first opening such work space.
The Board of Public Accountancy shall also be notified when
				  such work space is closed for a period of more than thirty days.
004.01B Work space may not be
				advertised on permanent window or door signs, display signs, building
				directories, letterhead, business cards or in telephone directories, newspapers
				or other types of advertising.
004.01C Work space may be advertised by a
				temporary window or door sign, which shall be removed when such work space is
				not open to the general public.
004.01D Work space shall not be
				misrepresented to the public, in any manner or form, as a registered office of
				a certified public accountant, partnership of certified public accountants, or
				professional corporation of certified public accountants.
004.01E Professional staff of a certified
				public accountant, partnership of certified public accountants, or professional
				corporation of certified public accountants may practice public accountancy in
				such work space only on a part time basis. Supervision of licensed and
				non-licensed staff who may work in such work space on a part time basis shall
				be the responsibility of a designated partner or shareholder, or in the case of
				a sole proprietorship, the sole proprietor.
004.01F Work space may have a separate
				telephone number, for use in communicating with the general public; however the
				telephone number of such work space shall not be listed in any telephone
				directory listing, on letterhead or business cards or in any other form of
				advertising.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 11 - FORMS OF PRACTICE AND GENERAL REQUIREMENTS › Section 288-11-002 - Form of Practice and Name

Current through June 17, 2024
A licensee may practice public accountancy, whether as an
				  owner or employee, only in the form of a proprietorship, a partnership, a
				  professional corporation, a limited liability company or any other permissible
				  form of practice. A licensee shall not practice under a firm name which
				  includes any name that would have the capacity or tendency to deceive or
				  mislead or is misleading as to the type of organization (proprietorship,
				  partnership, professional corporation, limited liability company or other
				  permissible form of practice). Fictitious names are not precluded from
				  consideration under this rule. However, names of one or more past partners,
				  shareholders or limited liability company members may be included in the firm
				  name of a successor partnership, corporation, limited liability company or
				  other permissible successor business entity. A firm name is deemed misleading
				  if it includes the name of a person who is not a CPA. A firm name is deemed
				  misleading if it includes the terms "& Associates," "& Company," or
				  "Group," or similar plural terms, if the firm has only one individual
				  practicing in the firm with a current permit to practice as a CPA. A permit
				  holder surviving the death or withdrawal of all other permit holders may
				  continue to practice under the firm name for up to two years after becoming the
				  sole practicing permit holder in the firm.
Any CPA firm that has continuously used an assumed name
				  approved by the Board prior to July 19, 2005 may continue to use the assumed
				  name, so long as the CPA firm is only owned by an individual practitioner,
				  partner, or shareholder, who obtained such Board approval.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 11 - FORMS OF PRACTICE AND GENERAL REQUIREMENTS › Section 288-11-003 - Professional Corporations

Current through June 17, 2024
A corporation registered under Section
				  1-134
				  of the Act and any corporation granted a permit under Section
				  1-136
				  of the Act shall be subject to the Rules of Professional Conduct. Any
				  shareholder who ceases to be eligible to be a shareholder shall be required to
				  dispose of all of his or her shares within a reasonable period to a person
				  qualified to be a shareholder or to the corporation.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 11 - FORMS OF PRACTICE AND GENERAL REQUIREMENTS › Section 288-11-004 - Partnerships, Professional Corporations, Limited Liability Companies and other Permissible Forms of Practice; General Requirements; Ownership

Current through June 17, 2024
004.01 If a natural person who is not a
				certified public accountant in this or some other state or jurisdiction is
				permitted under Section 1 - 162.01 of the Act to be an owner of a business
				entity licensed in Nebraska to practice public accounting then:
004.01A Such person shall not hold himself or
				herself out as a certified public accountant.
004.01B Such person shall not hold himself or
				herself out to the general public or any client of such business entity
				licensed in Nebraska by the use of the term owner, partner, shareholder,
				director, officer or limited liability company member for purposes of
				describing his or her status in the business entity, regardless of whether such
				person may occupy such position by reason of common law, statutory law,
				ownership, or election unless with a disclaimer indicating such person is not a
				CPA. Such person may hold himself or herself out as a principal.
004.01C The name of such person shall be
				provided to the Board by a business entity in connection with the granting or
				renewal of a permit in Nebraska to such business entity, and such person shall
				be in compliance with the provisions of Section 1-162.0(b) through (i) and (2)
				of the Public Accountancy Act.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 11 - FORMS OF PRACTICE AND GENERAL REQUIREMENTS › Section 288-11-005 - Application procedures; forms

Current through June 17, 2024
005.01 Each
				applicant for registration as any type of licensed business entity shall
				register with the Board of Public Accountancy prior to performing public
				accounting work in the state of Nebraska. Such registration form must include
				an affidavit signed by a general partner or officer of such business entity who
				is a certified public accountant of Nebraska in good standing, attesting to the
				accuracy of the information in the application materials.
005.02 After the Board of Public Accountancy
				has accepted the initial registration application and has issued a permit to
				practice, the registered business entity may practice in the state of Nebraska
				under the title which appears on the permit to practice as the name of the
				business entity.
005.03 Nebraska
				registered business entities shall renew their registration on an annual basis,
				on forms provided by the Board of Public Accountancy. Failure or refusal to
				provide complete and accurate responses to all questions on the registration
				renewal forms by the deadline noted on such forms may be grounds for refusal to
				renew such registration.
005.04
				Nebraska registered business entities shall include on their initial
				registration with the board, and subsequent renewal of such registration, a
				complete listing of the names and the state of residency of all
				owners.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 12 - REGULATIONS AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 288-12-001 - General Information

Current through June 17, 2024
001.01 Scope of this Chapter; Definitions.
				This chapter pertains solely to the procedures to be used by any person or
				entity seeking issuance of a declaratory order by an agency. The definitions
				used in this chapter shall be limited to petitions and proceedings related to
				declaratory orders.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 12 - REGULATIONS AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 288-12-002 - Definitions

Current through June 17, 2024
As used in this chapter:
002.01 Agency
Agency shall mean the Nebraska State Board of Public
				  Accountancy.
002.02 Agency
				director
Agency director shall mean the director or governing body,
				  whichever is applicable, of the agency.
002.03 Argument
Argument shall mean the oral statement of the petitioner or
				  any other party which explains his or her view of the facts and issue to be
				  decided, the law applicable to the question presented, and the reasoning that
				  connects the facts and law.
002.04 Contested case
Contested case shall mean a proceeding before the agency in
				  which the legal rights, duties, or privileges of specific parties are required
				  by law or constitutional right to be determined after hearing before the
				  agency.
002.05 Declaratory
				order proceeding
Declaratory order proceeding shall mean a proceeding
				  initiated by a petitioner seeking issuance of a binding order by the agency as
				  to the applicability of specified circumstances to a statute, rule, regulation,
				  or order within the primary jurisdiction of the agency.
002.06 Hearing officer
Hearing officer shall mean the person or persons conducting a
				  declaratory order proceeding pursuant to the Administrative Procedure Act,
				  whether designated as the presiding officer, administrative law judge, or some
				  other title.
002.07
				Intervenor(s)
Intervenor(s) shall mean persons, political subdivisions,
				  corporations, organizations, or other entities who have or claim to have any
				  interest, legal right, duty, privilege, or immunity, which would be directly
				  affected by the agency's issuance of a binding declaratory
				  order.
002.08 Necessary
				party
Necessary party shall mean a person who or an entity which
				  has a specific interest in the applicability of the statute, rule, regulation,
				  or order, as distinguished from a general interest such as may be the concern
				  of the public at large. A necessary party is one which is or would be adversely
				  affected in a legally cognizable way by the uncertainty sought to be
				  resolved.
002.09 Parties
Parties shall mean persons, political subdivisions,
				  corporations, organizations, or other entities subject to the jurisdiction of
				  the agency who are involved in a declaratory order proceeding according to the
				  procedures set forth in this chapter.
002.10 Petition
Petition shall mean the document filed in accordance with
				  section 003 of this chapter to initiate a declaratory order
				  proceeding.
002.11
				Petitioner(s)
Petitioner(s) shall mean a party or parties who have filed a
				  petition with the agency seeking issuance of a declaratory
				  order.
002.12 Pleading
Pleading shall mean any written petition, answer, or motion
				  used in any declaratory order proceeding before the agency as set forth in this
				  chapter.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 12 - REGULATIONS AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 288-12-003 - Petition for Declaratory Order

Current through June 17, 2024
003.01 Generally
A request for a declaratory order must be made by a petition
				  that meets the requirements of section 003.
003.02 Who May File
Any person may petition the agency for issuance of a
				  declaratory order as to the applicability to specified circumstances of a
				  statute, rule, regulation, or order which is within the primary jurisdiction of
				  the agency.
003.03 When
				Orders Appropriate
A declaratory order may be requested on the applicability of
				  a statute, rule, regulation, or order enforced by the agency. "Applicability"
				  refers to the appropriateness of the relation of the law to the person,
				  property, or state of facts, or its relevance under the circumstances given. It
				  may include such questions as whether the law applies at all, to whom it
				  applies, when it applies, how it applies, or which law applies. Considerations
				  as to whether issuance of a declaratory order is appropriate include:
003.03A A declaratory order may be requested
				only on the applicability of existing statutes and rules and
				regulations.
003.03B A declaratory
				order may be requested to obtain a determination of proposed conduct, not to
				obtain a determination of the effect of conduct that has already
				occurred.
003.03C A declaratory
				order is not a mechanism for review or appeal of a decision made by the agency
				in a contested case.
003.03D A
				declaratory order may not be requested to obtain a declaration by the agency
				that a statute or regulation is unconstitutional or that a regulation of the
				agency is invalid.
003.03E A
				declaratory order may not be issued by the agency that would substantially
				prejudice the rights of a person who would be a necessary party and who does
				not consent in writing to the determination of the matter by a declaratory
				order proceeding.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 12 - REGULATIONS AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 288-12-004 - Submission and Service of Declaratory Order Petition

Current through June 17, 2024
004.01 The original petition for declaratory
				order shall be filed with the agency director by mail or in person during the
				agency's normal business hours.
004.02 The petition shall be deemed as filed
				when it is actually received by the agency. The agency shall date stamp all
				petitions upon receipt.
004.03 At
				the same time the petition is filed with the agency, the petitioner shall serve
				a copy of the petition, by certified mail, return receipt requested, on all
				necessary parties, including all persons, political subdivisions, corporations,
				organizations, or other entities who are known to have or claim any interest,
				legal right, duty, privilege, or immunity which would be directly affected by
				issuance of a declaratory order in this matter by the agency.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 12 - REGULATIONS AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 288-12-005 - Disposition of the Petition

Current through June 17, 2024
005.01 Generally
Upon the filing of a petition, the agency director may
				  consider the petition, refer the petition to an appropriate licensing or
				  governing board, or delegate the matter to a designated hearing officer, board,
				  or agency employee to consider the petition and recommend a decision to the
				  agency director. In reviewing the petition, the agency may, in its discretion,
				  do one or more of the following:
005.01A Require that additional information
				be submitted before the petition will be further considered;
005.01B Require a petitioner to provide
				notice to persons or entities who may be necessary parties and other persons
				that a request for a declaratory order has been filed with the
				agency;
005.01C Schedule a date,
				time, and location at which the petitioner and any other parties to the
				proceeding may make an oral presentation on the petition;
005.01D Consider the petition and any
				attachments without oral presentation.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 12 - REGULATIONS AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 288-12-006 - Intervention in Declaratory Order Proceeding

Current through June 17, 2024
006.01 Intervention by any person or entity
				in a declaratory order proceeding shall be allowed when the following
				requirements are met:
006.01A. A petition for
				intervention must be submitted in writing to the agency. Copies must be mailed
				to all parties to the proceeding.
006.01B. The contents of the petition must be
				as specified in 006.02.
006.01C.
				The agency must determine that the interests of justice and the orderly and
				prompt conduct of the proceedings will not be impaired by allowing the
				intervention.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 12 - REGULATIONS AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 288-12-007 - Declaratory Order Proceedings

Current through June 17, 2024
007.01 Oral Argument, When
Oral argument shall be had only on specific order of the
				  agency. A petitioner, intervenor, necessary party, or the agency may submit a
				  motion for oral argument to the agency director. If opportunity for oral
				  argument is granted, then argument shall be scheduled to be conducted not more
				  than forty-five (45) days after filing of the petition. Petitioner and all
				  other parties or, when represented, their attorneys, shall be served by the
				  agency with a notice of the date, time, and location for oral argument. The
				  agency shall provide each of the parties with notice of the proceeding not less
				  than seven (7) days in advance of the scheduled date. Service shall be made by
				  certified mail, return receipt requested.
007.02 Oral Argument, Procedure
Oral argument will be made before a hearing officer or before
				  any representative of the agency who is authorized to render or to recommend a
				  decision to the agency. The hearing officer or agency representative shall be
				  in control of the proceeding and shall:
007.02A Identify the proceeding and introduce
				himself or herself and identify each party for the record;
007.02B Hear the oral argument of the
				petitioner, intervenor, or necessary parties;
007.02C Close the proceedings.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 12 - REGULATIONS AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 288-12-008 - Issuance of Declaratory Order

Current through June 17, 2024
008.01 The agency shall issue its declaratory
				order within sixty (60) days of the date on which the petition was
				filed.
008.02 The declaratory order
				shall be in writing and shall include the following:
008.02A The names of all parties to the
				proceeding upon which the order is based;
008.02B The facts upon which the order is
				based;
008.02C The statute,
				regulation, rule, or order at issue in the matter;
008.02D The agency's conclusion as to the
				applicability of the statute, regulation, rule, or order to the
				facts;
008.02E The agency's
				conclusion as to the legal effect or result of applying the statute,
				regulation, rule, or order to the facts; and
008.02F The reasons relied upon by the agency
				to support its conclusions.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 12 - REGULATIONS AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 288-12-009 - Circumstances Under Which Agency will not Issue Declaratory Orders

Current through June 17, 2024
009.01 Grounds upon which the agency shall
				refuse to issue a declaratory order include, but are not limited to, the
				following:
009.01A The petition requests a
				declaratory order on a matter that is outside the scope of authority of the
				agency;
009.01B The petition
				requests review or appeal of a decision made by the agency in a contested
				case;
009.01C The petition requests
				a declaratory order on the effect of past conduct;
009.01D An investigation for purposes of a
				formal adjudication, a contested case, or a petition to issue, amend, or repeal
				regulations is pending before the agency involving the petitioner on
				substantially the same or similar facts or issues raised in the
				petition;
009.01E The petition
				seeks a declaration that a statute or rule or regulation is
				unconstitution
009.01F The issue
				raised in the petition has been settled by a change in circumstances or other
				means so as to render moot the need for a declaratory order;
009.01G An order would substantially
				prejudice the rights of a person or entity who would be a necessary party and
				who does not consent in writing to the determination of the matter by a
				declaratory order proceeding;
009.01H An order would not resolve the
				controversy or uncertainty; or
009.01I The question posed or facts presented
				are insufficiently specific, overly broad, or are otherwise inappropriate as a
				basis upon which to decide the matter.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 12 - REGULATIONS AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 288-12-010 - Appeal

Current through June 17, 2024
A declaratory order is subject to review in the manner
				  provided for review of contested cases by the Administrative Procedure Act,
				  Neb. Rev. Stat. 84-901 - 84-920. Specific procedures for appeal are set forth
				  in Neb. Rev. Stat. 84-917.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 12 - REGULATIONS AND PROCEDURES GOVERNING DECLARATORY ORDERS › Appendix A - BEFORE THE BOARD OF PUBLIC ACCOUNTANCY, STATE OF NEBRASKA

Current through June 17, 2024
In the matter of )
the application of [name] ) PETITION FOR
) DECLARATORY ORDER
)
1. Petitioner's name and address;
2. The name and address of all persons who or entities which
				  may have a specific interest in the applicability of the statute, rule,
				  regulation, or order, or who may be adversely affected by the issue sought to
				  be resolved;
3. All material facts and specific circumstances;
4. All rules of law which apply;
5. Petitioner's demand for relief;
DATED on this _____ day of __________, 199___.
VERIFICATION
STATE OF )
) ss.
COUNTY OF )
[name], being first duly sworn, states that he/she is the
				  petitioner/petitioner's agent in the above entitled matter; that he/she has
				  read the foregoing Petition For Declaratory Order; and that the allegations of
				  fact therein are true.
____________________________________
[Petitioner's signature]
SUBSCRIBED and sworn to before me on this ______ day of
				  __________, 199___.
NOTARY SEAL
____________________________________
[Notary signature]
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 13 - PEER REVIEW › Section 288-13-001 - Purpose

Current through June 17, 2024
001.01 The purpose of peer review is to improve the quality of financial reporting and to assure that the public can rely on the financial information on which licensees issue reports. The program emphasizes education and rehabilitation rather than disciplinary action. Appropriate educational programs or procedures will ordinarily be recommended or required where financial reporting does not comply with applicable professional standards.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 13 - PEER REVIEW › Section 288-13-002 - Definitions

Current through June 17, 2024
The following definitions shall apply as used throughout Chapter 13 of these rules and regulations.
002.01
Peer Review Committee (PRC)
. Board established committee of individuals to assist the Board with the administration of peer review in order to provide reasonable assurance that peer reviews are being conducted and reported on in accordance with the applicable standards for performing and reporting on peer reviews.
002.02
Peer Review Oversight Committee (PROC)
. Committee appointed by the Board to assist in the direct oversight of approved sponsoring organizations.
002.03
Peer Review Program
. Includes the sponsoring organization's entire peer review process, including but not limited to. the standards for administering, performing and reporting on peer reviews, oversight procedures, training, and related guidance materials.
002.04
Peer Review Reports
. Reports issued by the peer reviewer in accordance with the Board-approved peer review standards.
002.05
Peer Review Standards
. Board-approved professional standards to be used in administering, performing and reporting on peer reviews.
002.06
Professional Work
. Professional Work for purposes of peer review means the professional services of a firm/practice unit which is subject to peer review.
002.07
Sponsoring Organization
. A Board-approved professional association, or other organization responsible for the facilitation and administration of peer reviews though use of its peer review program and peer review standards,
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 13 - PEER REVIEW › Section 288-13-003 - Committees

Current through June 17, 2024
003.01
Peer Review Committee
. The Board will annually appoint a Peer Review Committee (hereinafter the PRC) to assist the Board with the administration of peer review. The PRC will consist of no fewer than five members who will include at least one member of the Board who will serve as liaison between the Board and the PRC. The remaining members of the PRC shall be appointed by the Board and must be holders of current valid Nebraska permits to practice public accountancy and shall, to the extent practical, represent a cross-section of the different sized firms in Nebraska.
003.02
Responsibilities of the PRC
.
003.02A A Recommending to the Board appointments to the Peer Review Oversight Committee (hereinafter PROC) which will assist in the direct oversight of approved sponsoring organizations;
003.02B Recommending to the Board the approval of sponsoring organizations and their peer review programs and peer review standards;
003.02C Monitoring and assessing the effectiveness of the sponsoring organizations, peer review programs and peer review standards;
003.02D Reporting to the Board on the performance of the sponsoring organizations; and
003.02E Assisting the Board with the review of the documents set forth in 004.09.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 13 - PEER REVIEW › Section 288-13-004 - Practice Unit Responsibilities

Current through June 17, 2024
004.01 A practice unit which performs attest engagements and/or performs compilations shall enroll in a program that meets Board-approved peer review program standards and shall satisfactorily complete the same.
004.02 A practice unit shall cooperate with the Board-approved peer review program sponsoring organization with which it is enrolled to arrange, schedule, and complete a peer review. A practice unit shall take all educational/remedial actions prescribed by the sponsoring organization. In addition, the practice unit shall cooperate with the Board in all matters related to its peer review and take all actions necessary to timely comply with the peer review requirements.
004.03 Each practice unit is required to provide the following information with each application for a permit:
004.03A Certify whether the practice unit is or is not required to participate in a peer review program; and
004.03B If the practice unit is required to participate in a peer review program, furnish in connection with its renewal application satisfactory evidence of participation in peer review, provide the name of the approved sponsoring organization's peer review program in which the firm is enrolled, and the period covered by the practice unit's most recently accepted peer review.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 13 - PEER REVIEW › Section 288-13-005 - Peer Review Standards/Sponsoring Organizations

Current through June 17, 2024
005.01 The Board approves the AICPA Standards for Performing and Reporting on Peer Reviews and adopts the same as the professional standards to be used in administering, performing and reporting on peer reviews.
005.02 The PRC in assisting the Board with respect to approval of sponsoring organizations and their programs shall utilize the standards adopted by the Board in 005.01.
005.03 The Board may terminate its approval of a sponsoring organization for cause following notice and opportunity for hearing. For purposes of this paragraph, "cause" includes, but is not limited to, failure to maintain ongoing compliance with the requirements of the Board.
Nebraska Administrative Code › Topic - BOARD OF PUBLIC ACCOUNTANCY › Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD › Chapter 13 - PEER REVIEW › Section 288-13-006 - Other

Current through June 17, 2024
006.01
Extensions
.
006.01A The Board may accept extensions for completing peer reviews granted by sponsoring organizations provided that notification by the practice unit is within 14 days from the date of the letter from the sponsoring organization granting the extension. Extensions may be approved for the following reasons:
(i) health:
(ii) military service: or
(iii) other good cause outside of the control of the practice unit.
Nebraska Administrative Code › Topic - BRAND COMMITTEE › Title 54 - NEBRASKA BRAND COMMITTEE RULES AND REGULATIONS › Chapter 3 - Distribution of Brand Books

Current through June 17, 2024
So far as is practicable, complimentary copies of the Nebraska
				Brand Book (with supplements) shall be distributed to county sheriffs in the
				brand area and to State Safety Patrol members whose assignments are within the
				brand area.
Such copies shall be distributed at each printing of the brand
				book.
Statute: Section
				54-110
Nebraska Administrative Code › Topic - BRAND COMMITTEE › Title 54 - NEBRASKA BRAND COMMITTEE RULES AND REGULATIONS › Chapter 8 - Rules and Regulations to Provide for the Movement of Cattle From the Nebraska Brand Inspection Area for Show or Exhibition Purposes

Current through June 17, 2024
(1) Any resident of the Nebraska Brand
			 Inspection Area shall upon request be allowed to remove cattle from the
			 Nebraska Brand Inspection Area with a single seasonal brand inspection being
			 performed by the Nebraska Brand Committee for purposes of exhibition, showing
			 or judging, including rodeo contracting purposes, if the following stipulations
			 are met:
(a) The cattle being removed shall
			 bear individual, permanent identification.
(b) For the purposes of this Rule and
			 Regulation, a brand as described in Section 1, 54-198(1) shall not be
			 considered individual identification.
(c) The Nebraska Brand Committee shall make
			 one initial brand inspection on the cattle to be removed for such purposes as
			 stated in Section (1).
(d) The
			 Nebraska Brand Committee shall issue a certificate of inspection to the owner
			 of the cattle that shall describe the cattle so inspected as to sex, breed,
			 color, brands, earmarks, tattoos, tags or any other individual identification
			 as provided in Section (a).
(e) The
			 inspection certificate shall carry the notation: FOR SHOW PURPOSES ONLY - NOT
			 TRANSFERABLE - EXPIRES ONE YEAR FROM DATE OF ISSUANCE.
(f) The certificate of inspection shall be
			 valid for a period of one year from date of issuance or until such time that
			 there is a change of ownership of the cattle described on the certificate of
			 inspection.
(g) Should the cattle
			 so described be sold, slaughtered or traded within the Nebraska Brand
			 Inspection Area or at any market where the Nebraska Brand Committee maintains
			 inspection, the cattle shall be subject to another brand inspection as provided
			 by statute and the certificate of inspection issued under the provisions of the
			 Rule and Regulation shall be surrendered to the Nebraska Brand
			 Committee.
(h) If the cattle so
			 described are still in the noted owners possession after one year from issuance
			 of the certificate of inspection, another certificate of inspection must be
			 obtained from the Nebraska Brand Committee before the cattle so described can
			 be removed from the Nebraska Brand Inspection Area.
(i) The certificate of inspection issued
			 under this Rule and Regulation shall accompany the cattle described thereon
			 anytime the cattle leave the Nebraska Brand Inspection Area.
(j) Any intentional misuse of the
			 certificates or privileges herein stated shall subject the holder to immediate
			 revocation of all certificates by the Nebraska Brand Committee.
(k) This Rule and Regulation does not pertain
			 to any other state's law or Rules and Regulations, and does not exempt any
			 cattle from an inspection in another state.
Nebraska Administrative Code › Topic - BRAND COMMITTEE › Title 54 - NEBRASKA BRAND COMMITTEE RULES AND REGULATIONS › Chapter 10 - Proof of Ownership Documents › Section 54-10-1 - Statement of Purpose

Current through June 17, 2024
The purpose of these rules and regulations in carrying out
				  and the enforcement of Nebraska's Livestock Brand Act governing the issuance
				  and retention of documents pertaining to the title and/or evidence of ownership
				  of livestock.
Nebraska Administrative Code › Topic - BRAND COMMITTEE › Title 54 - NEBRASKA BRAND COMMITTEE RULES AND REGULATIONS › Chapter 10 - Proof of Ownership Documents › Section 54-10-2 - Definitions

Current through June 17, 2024
(2.1)
ANIMAL HEALTH OR TESTING
				CERTIFICATE
shall mean an original destination copy of the
				individually numbered certificate of veterinary inspection, issued by an
				approved veterinarian on all animals brought into this state and shall indicate
				the destination of the animal or animals. Such document shall meet the
				requirements for issuance, approval, content, and filing prescribed by the
				Department of Agriculture through rules and regulations.
(2.2)
PURCHASE
				SHEETS
shall mean the original statement of purchase issued by an
				auction market licensed with the United States Department of Agriculture,
				Packers and Stockyards Administration the the Nebraska Department of
				Agriculture as a marketing agent. Such document shall state the name and
				address of buyer, the date of issuance, the number of livestock purchased, the
				sex and color of such animal and the dollar amount paid.
(2.3)
DISCLAIMER OF
				INTEREST
shall mean the original form stating the shipper, seller,
				brand owner or authorized agent, the number and description of the livestock
				being disclaimed per animal or by the proceeds thereof, including the city of
				location of such action, the shipper, seller, brand owner or authorized agent's
				signature, which shall be attested to by at least one witness.
(2.4)
AFFIDAVIT - (LIVESTOCK
				SHIPPERS AFFIDAVIT AND AGREEMENT)
shall mean an original document
				of a declaration under oath, in writing, before some person who has authority
				under the law to administer oaths. The Livestock Shippers Affidavit and
				Agreement form must be completed in its entirety, shall document the brands,
				tattoos, or marks on the livestock, the point of origin, and physical
				description of livestock on the affidavit. The body of the affidavit must state
				facts, not opinions or conclusions, by one having actual knowledge of the
				facts. The affidavit must be completed prior to affiant signing, attesting to
				the information provided. The affidavit is to be signed in the presence of a
				notary public and notarized.