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Nebraska Revised Statutes

Chapter 1

Neb. Rev. Stat. ch. 1

Accountants

1-101RepealedRepealed 1-102RepealedRepealed 1-103RepealedRepealed 1-104RepealedRepealed 1-105Act, how cited 1-105.01Nebraska State Board of Public Accountancy; purpose 1-106Terms, defined 1-107Nebraska State Board of Public Accountancy; creation; membership; appointment; qualifications; terms; vacancies; removal; reappointment 1-108Board; chairperson; rules and regulations; quorum; seal; records 1-108.01Board; conflicts of interest; rules and regulations 1-109Board; annual register; contents; personnel; executive director; duties 1-110Board member; salary; expenses 1-111Fees, costs, and penalties; collection; Certified Public Accountants Fund; created; use; investment; civil penalties; distribution 1-112Board; professional conduct; rules and regulations 1-113Advisory committee; membership 1-114Certificate as a certified public accountant; qualifications 1-115Certified public accountant; examinations, when held; use of prepared questions and grading service 1-116Certified public accountant; examination; eligibility 1-117Certified public accountant; completion of examination; additional requirements 1-118Certified public accountant; reexamination; waiting period 1-119Certified public accountant; examination fee 1-120Certified public accountant; reexamination fee 1-121Certified public accountant; fees; when payable 1-122Certified public accountant; certificate; use of abbreviation C.P.A.; list 1-123RepealedRepealed 1-124Certified public accountant; reciprocal certificate; waiver of examination; fee 1-125RepealedRepealed 1-125.01Certified public accountant in another state; practice privilege; conditions; limitations 1-125.02Foreign accountant; temporary practice privilege; conditions; limitations; fee 1-126Certified public accountant; partnership or limited liability company; registration; requirements 1-127RepealedRepealed 1-128RepealedRepealed 1-129RepealedRepealed 1-130RepealedRepealed 1-131RepealedRepealed 1-132RepealedRepealed 1-133RepealedRepealed 1-134Public accountant; corporation; registration 1-135Public accountant; offices; registration; fee; manager 1-136Public accountant; permits; issuance; fees; failure to renew; effect; inactive list 1-136.01Permit; renewal; professional development; rules and regulations 1-136.02Public accountant; permit; when issued 1-136.03RepealedRepealed 1-136.04RepealedRepealed 1-137Individual certificates, practice privilege, temporary practice privilege, registration, and permits; board action; grounds 1-137.01Actions in another state; disciplinary action; grounds; board; investigatory duty 1-138Partnership or limited liability company; disciplinary action; grounds 1-139Corporation; disciplinary action; grounds 1-140Disciplinary action; board; initiation of proceedings 1-141Disciplinary action; notice to accused; how given 1-142Disciplinary action; failure of accused to appear and defend; hearing; order 1-143Disciplinary action; appearance by accused; privileges 1-144Disciplinary action; hearing; board; powers 1-145Disciplinary action; board; rules of evidence 1-146Disciplinary action; record of hearing 1-147Disciplinary action; board; legal representation 1-148Individual certificates, practice privilege, temporary practice privilege, registration, and permits; board action; authorized 1-149Disciplinary action; appeal; procedure 1-150Disciplinary action; additional board powers 1-151Certified public accountant; person; use of term C.P.A.; requirements 1-152Certified public accountant or public accountant; partnership or limited liability company; use of titles or term C.P.A.; requirements 1-153Peer review; rules and regulations 1-154RepealedRepealed 1-155Use of terms, prohibited; exception 1-156Corporation; use of terms, prohibited; exception 1-157Accountant or auditor; use of terms; when permitted 1-158Partnership or limited liability company; use of terms; requirements 1-159Corporation; use of terms; requirements 1-160Public accountant; absence of permit; requirement to so state; exceptions 1-161Certified public accountant; public accountant; false use of partnership or limited liability company designation; prohibition 1-162Certified public accountant; employees and assistants; not prohibited 1-162.01Firms; owners permitted; conditions; rules and regulations 1-163RepealedRepealed 1-164Banking, law, and agricultural services; not prohibited 1-164.01Services related to financial statements; not prohibited 1-164.02Formation of business partnership or limited liability company; not prohibited 1-164.03Use of title accountant; not prohibited 1-165Board; unlawful practice; injunction 1-166Unlawful use of terms; penalty 1-167Unlawful use of terms; advertising; prima facie evidence of violation 1-168Certified public accountant; working papers and memoranda; property rights 1-169TransferredRepealed 1-170Audit, report, or financial statement; public agency of state; made by whom 1-171Audit, report, or financial statement; federal regulation; made by whom 1-172RepealedRepealed