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1-105 - Act, how cited. - 1-105. Act, how cited. Sections 1-105 to 1-171 shall be...
1-105.01 - Nebraska State Board of Public Accountancy; purpose. - 1-105.01. Nebraska State Board of Public Accountancy; purpose. It is...
1-106 - Terms, defined. - 1-106. Terms, defined. For purposes of the Public Accountancy Act,...
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;...
1-108 - Board; chairperson; rules and regulations; quorum; seal; records. - 1-108. Board; chairperson; rules and regulations; quorum; seal; records. The...
1-108.01 - Board; conflicts of interest; rules and regulations. - 1-108.01. Board; conflicts of interest; rules and regulations. The board...
1-109 - Board; annual register; contents; personnel; executive director; duties. - 1-109. Board; annual register; contents; personnel; executive director; duties. (1)...
1-110 - Board member; salary; expenses. - 1-110. Board member; salary; expenses. Each member of the board...
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;...
1-112 - Board; professional conduct; rules and regulations. - 1-112. Board; professional conduct; rules and regulations. The board may...
1-113 - Advisory committee; membership. - 1-113. Advisory committee; membership. (1) The board shall appoint an...
1-114 - Certificate as a certified public accountant; granted; qualifications. - 1-114. Certificate as a certified public accountant; granted; qualifications. (1)...
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...
1-116 - Certified public accountant; examination; eligibility. - 1-116. Certified public accountant; examination; eligibility. Any person making initial...
1-117 - Certified public accountant; completion of examination; additional requirements. - 1-117. Certified public accountant; completion of examination; additional requirements. Any...
1-118 - Certified public accountant; reexamination; waiting period. - 1-118. Certified public accountant; reexamination; waiting period. (1) The board...
1-119 - Certified public accountant; examination fee. - 1-119. Certified public accountant; examination fee. The board shall charge...
1-120 - Certified public accountant; reexamination fee. - 1-120. Certified public accountant; reexamination fee. The board shall charge...
1-121 - Certified public accountant; fees; when payable. - 1-121. Certified public accountant; fees; when payable. The applicable fee...
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....
1-124 - Certified public accountant; reciprocal certificate; waiver of examination; fee. - 1-124. Certified public accountant; reciprocal certificate; waiver of examination; fee....
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;...
1-125.02 - Foreign accountant; temporary practice privilege; conditions; limitations; fee. - 1-125.02. Foreign accountant; temporary practice privilege; conditions; limitations; fee. (1)...
1-126 - Certified public accountant; partnership or limited liability company; registration; requirements. - 1-126. Certified public accountant; partnership or limited liability company; registration;...
1-134 - Public accountant; corporation; registration. - 1-134. Public accountant; corporation; registration. A corporation organized pursuant to...
1-135 - Public accountant; offices; registration; fee; manager. - 1-135. Public accountant; offices; registration; fee; manager. Each office established...
1-136 - Public accountant; permits; issuance; fees; failure to renew; effect; inactive list. - 1-136. Public accountant; permits; issuance; fees; failure to renew; effect;...
1-136.01 - Permit; renewal; professional development; rules and regulations. - 1-136.01. Permit; renewal; professional development; rules and regulations. (1) As...
1-136.02 - Permit; when issued. - 1-136.02. Permit; when issued. (1) The board shall issue a...
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...
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...
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...
1-138 - Partnership or limited liability company; disciplinary action; grounds. - 1-138. Partnership or limited liability company; disciplinary action; grounds. After...
1-139 - Corporation; disciplinary action; grounds. - 1-139. Corporation; disciplinary action; grounds. After notice and hearing as...
1-140 - Disciplinary action; board; initiation of proceedings. - 1-140. Disciplinary action; board; initiation of proceedings. The board may...
1-141 - Disciplinary action; notice to accused; how given. - 1-141. Disciplinary action; notice to accused; how given. A written...
1-142 - Disciplinary action; failure of accused to appear and defend; hearing; order. - 1-142. Disciplinary action; failure of accused to appear and defend;...
1-143 - Disciplinary action; appearance by accused; privileges. - 1-143. Disciplinary action; appearance by accused; privileges. At any hearing...
1-144 - Disciplinary action; hearing; board; powers. - 1-144. Disciplinary action; hearing; board; powers. The board, or any...
1-145 - Disciplinary action; board; rules of evidence. - 1-145. Disciplinary action; board; rules of evidence. The board shall...
1-146 - Disciplinary action; record of hearing. - 1-146. Disciplinary action; record of hearing. A stenographic record of...
1-147 - Disciplinary action; board; legal representation. - 1-147. Disciplinary action; board; legal representation. At all hearings, the...
1-148 - Disciplinary action; action of board. - 1-148. Disciplinary action; action of board. Upon the completion of...
1-149 - Disciplinary action; appeal; procedure. - 1-149. Disciplinary action; appeal; procedure. Any decision of the board...
1-150 - Disciplinary action; additional board powers. - 1-150. Disciplinary action; additional board powers. Upon application in writing...
1-151 - Certified public accountant; person; use of term C.P.A.; requirements. - 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. - 1-152. Certified public accountant or public accountant; partnership or limited...
1-153 - Peer review; rules and regulations. - 1-153. Peer review; rules and regulations. The board may adopt...
1-155 - Use of terms, prohibited; exception. - 1-155. Use of terms, prohibited; exception. Except as otherwise provided...
1-156 - Corporation; use of terms, prohibited; exception. - 1-156. Corporation; use of terms, prohibited; exception. No corporation shall...
1-157 - Accountant or auditor; use of terms; when permitted. - 1-157. Accountant or auditor; use of terms; when permitted. No...
1-158 - Partnership or limited liability company; use of terms; requirements. - 1-158. Partnership or limited liability company; use of terms; requirements....
1-159 - Corporation; use of terms; requirements. - 1-159. Corporation; use of terms; requirements. No person shall sign...
1-160 - Public accountant; absence of permit; requirement to so state; exceptions. - 1-160. Public accountant; absence of permit; requirement to so state;...
1-161 - Certified public accountant; public accountant; false use of partnership or limited liability company designation; prohibition. - 1-161. Certified public accountant; public accountant; false use of partnership...
1-162 - Certified public accountant; employees and assistants; not prohibited. - 1-162. Certified public accountant; employees and assistants; not prohibited. Nothing...
1-162.01 - Firms; owners permitted; conditions; rules and regulations. - 1-162.01. Firms; owners permitted; conditions; rules and regulations. (1) Notwithstanding...
1-164 - Banking, law, and agricultural services; not prohibited. - 1-164. Banking, law, and agricultural services; not prohibited. Nothing contained...
1-164.01 - Services related to financial statements; not prohibited. - 1-164.01. Services related to financial statements; not prohibited. Nothing in...
1-164.02 - Formation of business partnership or limited liability company; not prohibited. - 1-164.02. Formation of business partnership or limited liability company; not...
1-164.03 - Use of title accountant; not prohibited. - 1-164.03. Use of title accountant; not prohibited. Nothing in the...
1-165 - Board; unlawful practice; injunction. - 1-165. Board; unlawful practice; injunction. Whenever, in the judgment of...
1-166 - Unlawful use of terms; penalty. - 1-166. Unlawful use of terms; penalty. Any person who violates...
1-167 - Unlawful use of terms; advertising; prima facie evidence of violation. - 1-167. Unlawful use of terms; advertising; prima facie evidence of...
1-168 - Certified public accountant; working papers and memoranda; property rights. - 1-168. Certified public accountant; working papers and memoranda; property rights....
1-169 - Transferred to section 1-105. - 1-169. Transferred to section 1-105.
1-170 - Audit, report, or financial statement; public agency of state; made by whom. - 1-170. Audit, report, or financial statement; public agency of state;...
1-171 - Audit, report, or financial statement; federal regulation; made by whom. - 1-171. Audit, report, or financial statement; federal regulation; made by...