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- 1-101 Repealed.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- 1-102 Repealed.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- 1-103 Repealed.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- 1-104 Repealed.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- 1-123 Repealed.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- 1-125 Repealed.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- 1-127 Repealed.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- 1-128 Repealed.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- 1-129 Repealed.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- 1-130 Repealed.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- 1-131 Repealed.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- 1-132 Repealed.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- 1-133 Repealed.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