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Chapter 1 ACCOUNTANTS

• 1-101 Repealed.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• 1-102 Repealed.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• 1-103 Repealed.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• 1-104 Repealed.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.
• 1-115 Certified public accountant; examinations, when held; use of prepared questions and grading service.
• 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• 1-123 Repealed.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.
• 1-125 Repealed. Laws 2009, LB 31, § 43.
• 1-127 Repealed.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• 1-128 Repealed.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• 1-129 Repealed.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• 1-130 Repealed.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• 1-131 Repealed.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• 1-132 Repealed.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• 1-133 Repealed.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.
• 1-136.01 Permit; renewal; professional development; rules and regulations.
• 1-136.03 Repealed. Laws 2009, LB 31, § 43.
• 1-136.04 Permit issuance; experience in lieu of being a college or university graduate.
• 1-137.01 Actions in another state; disciplinary action; grounds; board; investigatory duty.
• 1-139 Corporation; disciplinary action; grounds.
• 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.
• 1-150 Disciplinary action; additional board powers.
• 1-152 Certified public accountant or public accountant; partnership or limited liability company; use of titles or term C.P.A.; requirements.
• 1-153 Repealed. Laws 2009, LB 31, § 43.
• 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.
• 1-162 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.
• 1-172 Repealed. Laws 1992, LB 859, § 1.