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66 sections in this chapter.
Neb. Rev. Stat. § 1-105 Act, how cited.
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Sections 1-105 to 1-171 shall be known and may be cited as the Public Accountancy Act.
Neb. Rev. Stat. § 1-105.01 Nebraska State Board of Public Accountancy; purpose.
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It is the purpose of the Nebraska State Board of Public Accountancy to protect the welfare of the citizens of the state by assuring the competency of persons regulated under the Public Accountancy Act through (1) administration of certified public accountant examinations, (2) iss…
Neb. Rev. Stat. § 1-106 Terms, defined.
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For purposes of the Public Accountancy Act, unless the context otherwise requires: (1) Board means the Nebraska State Board of Public Accountancy; (2) Certificate means a certificate issued under sections 1-114 to 1-124; (3) Firm means a partnership, limited liability company, or…
Neb. Rev. Stat. § 1-107 Nebraska State Board of Public Accountancy; creation; membership; appointment; qualifications; terms; vacancies; removal; reappointment.
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There is hereby created the Nebraska State Board of Public Accountancy. The board shall consist of eight members appointed by the Governor. Six members of the board shall be holders of permits issued under subdivision (1)(a) of section 1-136, and two members of the board shall be…
Neb. Rev. Stat. § 1-108 Board; chairperson; rules and regulations; quorum; seal; records.
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The board shall elect annually a chairperson from its members. The board shall receive and account for all fees and other money received by it under the Public Accountancy Act. The board may adopt and promulgate rules and regulations for the orderly conduct of its affairs and the…
Neb. Rev. Stat. § 1-108.01 Board; conflicts of interest; rules and regulations.
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The board shall adopt and promulgate rules and regulations which establish definitions of conflicts of interest for its members and which establish procedures to be followed in case such conflicts arise.
Neb. Rev. Stat. § 1-109 Board; annual register; contents; personnel; executive director; duties.
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(1) In December of each year, the board shall make available for public distribution an annual register containing the names, arranged alphabetically by classifications, of all persons holding permits, the names of the members of the board, and such other matters as may be deemed…
Neb. Rev. Stat. § 1-110 Board member; salary; expenses.
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Each member of the board shall be paid one hundred dollars for each day or portion thereof spent in the discharge of his or her official duties and shall be reimbursed for expenses incurred in the discharge of his or her official duties as provided in sections 81-1174 to 81-1177.…
Neb. Rev. Stat. § 1-111 Fees, costs, and penalties; collection; Certified Public Accountants Fund; created; use; investment; civil penalties; distribution.
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(1) All fees collected under the Public Accountancy Act and all costs collected under subdivision (8) of section 1-148 shall be remitted by the board to the State Treasurer for credit to the Certified Public Accountants Fund which is hereby created. Such fund shall, if and when s…
Neb. Rev. Stat. § 1-112 Board; professional conduct; rules and regulations.
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The board may adopt and promulgate rules and regulations of professional conduct appropriate to establish and maintain a high standard of integrity and dignity in the profession of public accountancy and to govern the administration and enforcement of the Public Accountancy Act. …
Neb. Rev. Stat. § 1-113 Advisory committee; membership.
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(1) The board shall appoint an advisory committee consisting of at least seven members. A majority of the members shall be appointed as representatives of the postsecondary educational institutions of Nebraska engaged in the instruction of accounting and auditing, including the U…
Neb. Rev. Stat. § 1-114 Certificate as a certified public accountant; qualifications.
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The board shall issue a certificate as a certified public accountant to any person (1) 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, (2) who has passed an examination in accounting, auditing, and …
Neb. Rev. Stat. § 1-115 Certified public accountant; examinations, when held; use of prepared questions and grading service.
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The examinations described in section 1-114 shall be held by the board and shall take place as often as the board determines to be desirable, but such examinations shall be held not less frequently than once each year. The board may make such use of all or any part of the Uniform…
Neb. Rev. Stat. § 1-116 Certified public accountant; examination; eligibility.
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(1) Any person making initial application to take the examination described in section 1-114 is eligible to take the examination if he or she has earned a baccalaureate or higher degree from a college or university accredited by an accrediting agency recognized by the United Stat…
Neb. Rev. Stat. § 1-117 Certified public accountant; completion of examination; additional requirements.
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Any person who has successfully completed the examination described in section 1-114 shall have no status as a certified public accountant unless and until such person has the requisite education and experience and also has been issued a certificate and permit as a certified publ…
Neb. Rev. Stat. § 1-118 Certified public accountant; reexamination; waiting period.
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(1) The board may by rule and regulation prescribe the terms and conditions under which a person who does not pass the examination may be reexamined. The board may also provide by rule and regulation for a reasonable waiting period for reexamination. (2) A person shall be entitle…
Neb. Rev. Stat. § 1-119 Certified public accountant; examination fee.
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The board shall charge a fee as established by the board not to exceed two hundred dollars for the examination provided for under the Public Accountancy Act. An applicant for the examination may be required to pay additional fees as charged by and remitted or paid to a third part…
Neb. Rev. Stat. § 1-120 Certified public accountant; reexamination fee.
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The board shall charge fees as established by the board for reexaminations under the Public Accountancy Act. Such fees shall not exceed fifty dollars for each subject in which a person is reexamined. An applicant for the reexamination may be required to pay additional fees as cha…
Neb. Rev. Stat. § 1-121 Certified public accountant; fees; when payable.
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The applicable fee shall be paid by the applicant at the time he or she applies for examination or reexamination.
Neb. Rev. Stat. § 1-122 Certified public accountant; certificate; use of abbreviation C.P.A.; list.
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Any person who has been issued a certificate as a certified public accountant and who holds a permit issued under subdivision (1)(a) of section 1-136, which is in full force and effect, and any person who is classified as inactive under section 1-136, shall be styled and known as…
Neb. Rev. Stat. § 1-124 Certified public accountant; reciprocal certificate; waiver of examination; fee.
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(1)(a) The board may, in its discretion, waive the examination described in section 1-114 and may issue a reciprocal certificate as a certified public accountant to any person who possesses the qualifications specified in sections 1-114 and 1-116 and who is the holder of a certif…
Neb. Rev. Stat. § 1-125.01 Certified public accountant in another state; practice privilege; conditions; limitations.
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(1)(a) A person shall have all the practice privileges of a certified public accountant who holds a permit issued under subdivision (1)(a) of section 1-136, including the use of the title or designation certified public accountant or C.P.A., without the need to hold a certificate…
Neb. Rev. Stat. § 1-125.02 Foreign accountant; temporary practice privilege; conditions; limitations; fee.
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(1) The board may, in its discretion, grant a person who holds a certificate, degree, or license in a foreign country constituting a recognized qualification for the practice of public accountancy in such country, and who does not hold a certificate or permit issued by this state…
Neb. Rev. Stat. § 1-126 Certified public accountant; partnership or limited liability company; registration; requirements.
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A partnership or limited liability company engaged in this state in the practice of public accountancy may register with the board as a partnership or limited liability company of certified public accountants if it meets the following requirements: (1) At least one partner of the…
Neb. Rev. Stat. § 1-134 Public accountant; corporation; registration.
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A corporation organized pursuant to the Nebraska Professional Corporation Act which has a place of business in this state may register with the board as a corporation engaged in the practice of public accountancy. Application for such registration must be made upon the affidavit …
Neb. Rev. Stat. § 1-135 Public accountant; offices; registration; fee; manager.
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Each office established or maintained in this state for the practice of public accountancy in this state by a certified public accountant, by a partnership of certified public accountants or a limited liability company of certified public accountants registered under section 1-12…
Neb. Rev. Stat. § 1-136 Public accountant; permits; issuance; fees; failure to renew; effect; inactive list.
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(1) Permits to engage in the practice of public accountancy in this state shall be issued by the board to (a) persons who are holders of the certificate of certified public accountant issued under sections 1-114 to 1-124 and who have met the education and experience requirements …
Neb. Rev. Stat. § 1-136.01 Permit; renewal; professional development; rules and regulations.
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(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…
Neb. Rev. Stat. § 1-136.02 Public accountant; permit; when issued.
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(1)(a) The board shall issue a permit under subdivision (1)(a) of section 1-136 to a holder of a certificate as a certified public accountant when such holder has completed: (i) A postbaccalaureate degree and one year of experience; (ii) A baccalaureate degree plus an additional …
Neb. Rev. Stat. § 1-137 Individual certificates, practice privilege, temporary practice privilege, registration, and permits; board action; grounds.
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After notice and hearing as provided in sections 1-140 to 1-149, the board may take action as provided in section 1-148 for any one or any combination of the following causes: (1) Fraud or deceit in obtaining a certificate as a certified public accountant or the practice privileg…
Neb. Rev. Stat. § 1-137.01 Actions in another state; disciplinary action; grounds; board; investigatory duty.
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A holder of a certificate as a certified public accountant or a permit issued under subdivision (1)(a) of section 1-136 who offers or renders services or uses his or her C.P.A. title or designation in another state shall be subject to disciplinary action in this state for such an…
Neb. Rev. Stat. § 1-138 Partnership or limited liability company; disciplinary action; grounds.
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After notice and hearing as provided in sections 1-140 to 1-149, the board shall revoke the registration and permit or the practice privilege of a partnership or a limited liability company of certified public accountants if at any time it does not have all the qualifications pre…
Neb. Rev. Stat. § 1-139 Corporation; disciplinary action; grounds.
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After notice and hearing as provided in sections 1-140 to 1-149, the board may take disciplinary action as provided in section 1-148 if the corporation, or any of its officers, employees, or agents, while acting for or on behalf of such corporation, is guilty of any act, neglect,…
Neb. Rev. Stat. § 1-140 Disciplinary action; board; initiation of proceedings.
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The board may initiate proceedings under the Public Accountancy Act either on its own motion or on the complaint of any person.
Neb. Rev. Stat. § 1-141 Disciplinary action; notice to accused; how given.
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A written notice stating the nature of the charge or charges against the accused and the time and place of the hearing before the board on such charges shall be served on the accused not less than thirty days prior to the date of said hearing either personally or by mailing a cop…
Neb. Rev. Stat. § 1-142 Disciplinary action; failure of accused to appear and defend; hearing; order.
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If, after having been served with the notice of hearing pursuant to section 1-141, the accused fails to appear at the hearing and defend, the board may proceed to hear evidence against him or her and may enter such order as is justified by the evidence, which order shall be final…
Neb. Rev. Stat. § 1-143 Disciplinary action; appearance by accused; privileges.
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At any hearing the accused may appear in person and by counsel, produce evidence and witnesses on his or her own behalf, cross-examine witnesses, and examine such evidence as may be produced against him or her. The accused shall be entitled, on application to the board, to the is…
Neb. Rev. Stat. § 1-144 Disciplinary action; hearing; board; powers.
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The board, or any member thereof, may issue subpoenas to compel the attendance of witnesses and the production of documents and may administer oaths, take testimony, hear proofs, and receive exhibits in evidence in connection with or upon hearing under the Public Accountancy Act.…
Neb. Rev. Stat. § 1-145 Disciplinary action; board; rules of evidence.
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The board shall not be bound by rules of evidence.
Neb. Rev. Stat. § 1-146 Disciplinary action; record of hearing.
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A stenographic record of the hearing shall be kept and a transcript thereof filed with the board.
Neb. Rev. Stat. § 1-147 Disciplinary action; board; legal representation.
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At all hearings, the Attorney General of this state, or one of his assistants designated by him, or such other legal counsel as may be employed, shall appear and represent the board.
Neb. Rev. Stat. § 1-148 Individual certificates, practice privilege, temporary practice privilege, registration, and permits; board action; authorized.
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Upon the completion of any hearing, the board, by majority vote, shall have the authority through entry of a written order to take in its discretion any or all of the following actions: (1) Issuance of censure or reprimand; (2) Suspension of judgment; (3) Placement of the permith…
Neb. Rev. Stat. § 1-149 Disciplinary action; appeal; procedure.
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Any decision of the board may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.
Neb. Rev. Stat. § 1-150 Disciplinary action; additional board powers.
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Upon application in writing and after hearing pursuant to notice, the board may issue a new certificate to a certified public accountant whose certificate has been revoked, may permit the reregistration of a person whose registration has been revoked, or may reissue or modify the…
Neb. Rev. Stat. § 1-151 Certified public accountant; person; use of term C.P.A.; requirements.
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No person shall assume or use the title or designation certified public accountant or the abbreviation C.P.A. or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a certified public accountant unless such per…
Neb. Rev. Stat. § 1-152 Certified public accountant or public accountant; partnership or limited liability company; use of titles or term C.P.A.; requirements.
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No partnership or limited liability company shall assume or use the title or designation certified public accountant or public accountant or the abbreviation C.P.A. or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such …
Neb. Rev. Stat. § 1-153 Peer review; rules and regulations.
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The board may adopt and promulgate rules and regulations to require a firm to enroll in and comply with all requirements of a board-approved program of peer review and comply with all restrictions placed on any permit by the board in response to the results of a peer review.
Neb. Rev. Stat. § 1-155 Use of terms, prohibited; exception.
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Except as otherwise provided in this section, no person, partnership, or limited liability company shall assume or use the title or designation certified accountant, public accountant, chartered accountant, enrolled accountant, licensed accountant, or registered accountant or any…
Neb. Rev. Stat. § 1-156 Corporation; use of terms, prohibited; exception.
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No corporation shall assume or use the title or designation certified public accountant or public accountant nor shall any corporation assume or use the title or designation certified accountant, chartered accountant, enrolled accountant, licensed accountant, registered accountan…
Neb. Rev. Stat. § 1-157 Accountant or auditor; use of terms; when permitted.
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No person shall sign or affix his or her name or any trade or assumed name used by him or her in his or her profession or business with any wording indicating that he or she is an accountant or auditor or with any wording indicating that he or she has expert knowledge in accounti…