Nebraska

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 Repealed.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 Repealed.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 Repealed.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 Repealed.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; 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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. Public accountant; permit; when issued.

1-136.03. Repealed. Laws 2009, LB 31, § 43.

1-136.04. Repealed. Laws 2026, LB718, § 10.

1-137. Individual certificates, practice privilege, temporary practice privilege, registration, and permits; board 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. Individual certificates, practice privilege, temporary practice privilege, registration, and permits; board action; authorized.

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.