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Nebraska Revised Statutes
Accountants
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Section
1-101
Repealed. Laws 1957, c. 1, § 65.
Section
1-102
Repealed. Laws 1957, c. 1, § 65.
Section
1-103
Repealed. Laws 1957, c. 1, § 65.
Section
1-104
Repealed. Laws 1957, c. 1, § 65.
Section
1-105
Act, how cited.
Section
1-105.01
Nebraska State Board of Public Accountancy; purpose.
Section
1-106
Terms, defined.
Section
1-107
Nebraska State Board of Public Accountancy; creation; membership; appointment; qualifications; terms; vacancies; removal; reappointment.
Section
1-108
Board; chairperson; rules and regulations; quorum; seal; records.
Section
1-108.01
Board; conflicts of interest; rules and regulations.
Section
1-109
Board; annual register; contents; personnel; executive director; duties.
Section
1-110
Board member; salary; expenses.
Section
1-111
Fees, costs, and penalties; collection; Certified Public Accountants Fund; created; use; investment; civil penalties; distribution.
Section
1-112
Board; professional conduct; rules and regulations.
Section
1-113
Advisory committee; membership.
Section
1-114
Certificate as a certified public accountant; granted; qualifications.
Section
1-115
Certified public accountant; examinations, when held; use of prepared questions and grading service.
Section
1-116
Certified public accountant; examination; eligibility.
Section
1-117
Certified public accountant; completion of examination; additional requirements.
Section
1-118
Certified public accountant; reexamination; waiting period.
Section
1-119
Certified public accountant; examination fee.
Section
1-120
Certified public accountant; reexamination fee.
Section
1-121
Certified public accountant; fees; when payable.
Section
1-122
Certified public accountant; certificate; use of abbreviation C.P.A.; list.
Section
1-123
Repealed. Laws 2009, LB 31, § 43.
Section
1-124
Certified public accountant; reciprocal certificate; waiver of examination; fee.
Section
1-125
Repealed. Laws 2009, LB 31, § 43.
Section
1-125.01
Certified public accountant in another state; practice privilege; conditions; limitations.
Section
1-125.02
Foreign accountant; temporary practice privilege; conditions; limitations; fee.
Section
1-126
Certified public accountant; partnership or limited liability company; registration; requirements.
Section
1-127
Repealed. Laws 1993, LB 41, § 7.
Section
1-128
Repealed. Laws 1984, LB 473, § 27.
Section
1-129
Repealed. Laws 1984, LB 473, § 27.
Section
1-130
Repealed. Laws 1997, LB 114, § 65.
Section
1-131
Repealed. Laws 1997, LB 114, § 65.
Section
1-132
Repealed. Laws 1997, LB 114, § 65.
Section
1-133
Repealed. Laws 2009, LB 31, § 43.
Section
1-134
Public accountant; corporation; registration.
Section
1-135
Public accountant; offices; registration; fee; manager.
Section
1-136
Public accountant; permits; issuance; fees; failure to renew; effect; inactive list.
Section
1-136.01
Permit; renewal; professional development; rules and regulations.
Section
1-136.02
Permit; when issued.
Section
1-136.03
Repealed. Laws 2009, LB 31, § 43.
Section
1-136.04
Permit issuance; experience in lieu of being a college or university graduate.
Section
1-137
Individual certificates, practice privilege, temporary practice privilege, registration, and permits; disciplinary action; grounds.
Section
1-137.01
Actions in another state; disciplinary action; grounds; board; investigatory duty.
Section
1-138
Partnership or limited liability company; disciplinary action; grounds.
Section
1-139
Corporation; disciplinary action; grounds.
Section
1-140
Disciplinary action; board; initiation of proceedings.
Section
1-141
Disciplinary action; notice to accused; how given.
Section
1-142
Disciplinary action; failure of accused to appear and defend; hearing; order.
Section
1-143
Disciplinary action; appearance by accused; privileges.
Section
1-144
Disciplinary action; hearing; board; powers.
Section
1-145
Disciplinary action; board; rules of evidence.
Section
1-146
Disciplinary action; record of hearing.
Section
1-147
Disciplinary action; board; legal representation.
Section
1-148
Disciplinary action; action of board.
Section
1-149
Disciplinary action; appeal; procedure.
Section
1-150
Disciplinary action; additional board powers.
Section
1-151
Certified public accountant; person; use of term C.P.A.; requirements.
Section
1-152
Certified public accountant or public accountant; partnership or limited liability company; use of titles or term C.P.A.; requirements.
Section
1-153
Peer review; rules and regulations.
Section
1-154
Repealed. Laws 2009, LB 31, § 43.
Section
1-155
Use of terms, prohibited; exception.
Section
1-156
Corporation; use of terms, prohibited; exception.
Section
1-157
Accountant or auditor; use of terms; when permitted.
Section
1-158
Partnership or limited liability company; use of terms; requirements.
Section
1-159
Corporation; use of terms; requirements.
Section
1-160
Public accountant; absence of permit; requirement to so state; exceptions.
Section
1-161
Certified public accountant; public accountant; false use of partnership or limited liability company designation; prohibition.
Section
1-162
Certified public accountant; employees and assistants; not prohibited.
Section
1-162.01
Firms; owners permitted; conditions; rules and regulations.
Section
1-163
Repealed. Laws 2009, LB 31, § 43.
Section
1-164
Banking, law, and agricultural services; not prohibited.
Section
1-164.01
Services related to financial statements; not prohibited.
Section
1-164.02
Formation of business partnership or limited liability company; not prohibited.
Section
1-164.03
Use of title accountant; not prohibited.
Section
1-165
Board; unlawful practice; injunction.
Section
1-166
Unlawful use of terms; penalty.
Section
1-167
Unlawful use of terms; advertising; prima facie evidence of violation.
Section
1-168
Certified public accountant; working papers and memoranda; property rights.
Section
1-169
Transferred to section 1-105.
Section
1-170
Audit, report, or financial statement; public agency of state; made by whom.
Section
1-171
Audit, report, or financial statement; federal regulation; made by whom.
Section
1-172
Repealed. Laws 1992, LB 859, § 1.