Certificate as a certified public accountant; granted; qualifications.

1. Law
2. Nebraska Revised Statutes
3. Accountants
4. 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).

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