Neb. Rev. Stat. ch. 1 – Accountants | Midpage1-105Act, how cited1-105.01Nebraska State Board of Public Accountancy; purpose1-106Terms, defined1-107Nebraska State Board of Public Accountancy; creation; membership; appointment; qualifications; terms; vacancies; removal; reappointment1-108Board; chairperson; rules and regulations; quorum; seal; records1-108.01Board; conflicts of interest; rules and regulations1-109Board; annual register; contents; personnel; executive director; duties1-110Board member; salary; expenses1-111Fees, costs, and penalties; collection; Certified Public Accountants Fund; created; use; investment; civil penalties; distribution1-112Board; professional conduct; rules and regulations1-113Advisory committee; membership1-115Certified public accountant; examinations, when held; use of prepared questions and grading service1-118Certified public accountant; reexamination; waiting period1-119Certified public accountant; examination fee1-120Certified public accountant; reexamination fee1-121Certified public accountant; fees; when payable1-122Certified public accountant; certificate; use of abbreviation C.P.A.; list1-125.02Foreign accountant; temporary practice privilege; conditions; limitations; fee1-126Certified public accountant; partnership or limited liability company; registration; requirements1-134Public accountant; corporation; registration1-135Public accountant; offices; registration; fee; manager1-136Public accountant; permits; issuance; fees; failure to renew; effect; inactive list1-136.01Permit; renewal; professional development; rules and regulations1-137.01Actions in another state; disciplinary action; grounds; board; investigatory duty1-138Partnership or limited liability company; disciplinary action; grounds1-139Corporation; disciplinary action; grounds1-140Disciplinary action; board; initiation of proceedings1-141Disciplinary action; notice to accused; how given1-142Disciplinary action; failure of accused to appear and defend; hearing; order1-143Disciplinary action; appearance by accused; privileges1-144Disciplinary action; hearing; board; powers1-145Disciplinary action; board; rules of evidence1-146Disciplinary action; record of hearing1-147Disciplinary action; board; legal representation1-149Disciplinary action; appeal; procedure1-150Disciplinary action; additional board powers1-151Certified public accountant; person; use of term C.P.A.; requirements1-152Certified public accountant or public accountant; partnership or limited liability company; use of titles or term C.P.A.; requirements1-153Peer review; rules and regulations1-155Use of terms, prohibited; exception1-156Corporation; use of terms, prohibited; exception1-157Accountant or auditor; use of terms; when permitted1-158Partnership or limited liability company; use of terms; requirements1-159Corporation; use of terms; requirements1-160Public accountant; absence of permit; requirement to so state; exceptions1-161Certified public accountant; public accountant; false use of partnership or limited liability company designation; prohibition1-162Certified public accountant; employees and assistants; not prohibited1-162.01Firms; owners permitted; conditions; rules and regulations1-164Banking, law, and agricultural services; not prohibited1-164.01Services related to financial statements; not prohibited1-164.02Formation of business partnership or limited liability company; not prohibited1-164.03Use of title accountant; not prohibited1-165Board; unlawful practice; injunction1-166Unlawful use of terms; penalty1-167Unlawful use of terms; advertising; prima facie evidence of violation1-168Certified public accountant; working papers and memoranda; property rights1-170Audit, report, or financial statement; public agency of state; made by whom1-171Audit, report, or financial statement; federal regulation; made by whom