1-114. Certificate as a certified public accountant; qualifications.
103 words·~1 min read·
/ne/chapter-1/1-114A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 such other related subjects as the board determines to be appropriate, and
(3)who has completed the educational requirements specified in section 1-116 .
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).