1-136.01. Permit; renewal; professional development; rules and regulations.
(1) As a condition for renewal of a permit issued under subdivision (1)(a) of section 1-136, the board, pursuant to rules and regulations adopted and promulgated by the board, may require permitholders to furnish evidence of participation in professional development in accounting, auditing, or related areas for fifteen days within the preceding three calendar years or, in order to facilitate the issuance of biennial permits as provided in subdivision (2)(b) of section 1-136, for ten days within the preceding two calendar years. The board may adopt and promulgate rules and regulations regarding such professional development.
(2) In determining compliance with the professional development requirement, the board may include credits earned during the current calendar year in addition to those earned in the preceding calendar years in which professional development is required under subsection (1) of this section. If such credits are included they shall not count toward the next succeeding permit renewal requirement.
Source
Structure Nebraska Revised Statutes
1-105.01 - Nebraska State Board of Public Accountancy; purpose.
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.
1-112 - Board; professional conduct; rules and regulations.
1-113 - Advisory committee; membership.
1-114 - Certificate as a certified public accountant; granted; qualifications.
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.
1-124 - Certified public accountant; reciprocal certificate; waiver of examination; fee.
1-125.02 - Foreign accountant; temporary practice privilege; conditions; limitations; fee.
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.
1-136.04 - Permit issuance; experience in lieu of being a college or university graduate.
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.
1-153 - Peer review; rules and regulations.
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.
1-162 - Certified public accountant; employees and assistants; not prohibited.
1-162.01 - Firms; owners permitted; conditions; rules and regulations.
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.