United States — Nebraska
§ 1-105. Act, how cited.
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Sections 1-105 to 1-171 may be cited as the Public Accountancy Act.
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United States — Nebraska Statutes
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United States — Nebraska
§ 1-105.01. Nebraska State Board of Public Accountancy; purpose.
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This provision states the Board’s purpose: to protect the welfare of state citizens by ensuring the competency of people regulated under the Public Accountancy Act.
Act or statute Open & ChatUnited States — Nebraska
§ 1-106. Terms, defined.
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This provision defines several terms used in the Public Accountancy Act.
Act or statute Open & ChatUnited States — Nebraska
§ 1-107. Nebraska State Board of Public Accountancy; creation; membership; appointment; qualifications; terms; vacancies; removal; reappointment.
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Creates the Nebraska State Board of Public Accountancy and sets who may serve, how members are appointed, term length, vacancy filling, removal, and reappointment limits.
Act or statute Open & ChatUnited States — Nebraska
§ 1-108. Board; chairperson; rules and regulations; quorum; seal; records.
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The board must elect a chairperson each year, keep records, adopt a seal, and handle fees and money received under the Act. It may also make rules and regulations for its work and the administration of the Act.
Regulation Open & ChatUnited States — Nebraska
§ 1-108.01. Board; conflicts of interest; rules and regulations.
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The board must adopt and issue rules and regulations about conflicts of interest.
Regulation Open & ChatUnited States — Nebraska
§ 1-109. Board; annual register; contents; personnel; executive director; duties.
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The board must publish an annual register in December and provide it to each permitholder. The board must also hire an executive director and other help needed for its duties.
Act or statute Open & ChatUnited States — Nebraska
§ 1-110. Board member; salary; expenses.
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Each board member must be paid $100 for each day or part of a day spent doing official duties, and may be reimbursed for official-duty expenses under sections 81-1174 to 81-1177.
Act or statute Open & ChatUnited States — Nebraska
§ 1-111. Fees, costs, and penalties; collection; Certified Public Accountants Fund; created; use; investment; civil penalties; distribution.
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The board must send collected fees, costs, and civil penalties to the State Treasurer, with the fees and costs credited to the Certified Public Accountants Fund and civil penalties distributed as directed by the Nebraska Constitution.
Act or statute Open & ChatUnited States — Nebraska
§ 1-112. Board; professional conduct; rules and regulations.
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The board may adopt and promulgate professional conduct rules for public accountancy.
Regulation Open & ChatUnited States — Nebraska
§ 1-113. Advisory committee; membership.
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The board must create an advisory committee with at least seven members and specified membership makeup, and the committee must meet and advise the board on educational requirements rules.
Act or statute Open & ChatUnited States — Nebraska
§ 1-114. Certificate as a certified public accountant; qualifications.
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The board must issue a certified public accountant certificate to any person who meets the residency or business/employment connection, exam, and education requirements.
Act or statute Open & ChatUnited States — Nebraska
§ 1-115. Certified public accountant; examinations, when held; use of prepared questions and grading service.
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The board must hold the examinations at least once each year, and it may use all or part of the Uniform Certified Public Accountants' Examination or Advisory Grading Service to help with its duties.
Act or statute Open & ChatUnited States — Nebraska
§ 1-116. Certified public accountant; examination; eligibility.
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A person applying to take the examination may take it only if they have the required degree and acceptable accredited education, must show required accounting-related coursework, and must include a Social Security number in the application if the applicant is an individual.
Act or statute Open & ChatUnited States — Nebraska
§ 1-117. Certified public accountant; completion of examination; additional requirements.
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Passing the exam alone does not make a person a certified public accountant; education, experience, and both a certificate and permit are also required.
Act or statute Open & ChatUnited States — Nebraska
§ 1-118. Certified public accountant; reexamination; waiting period.
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The board may set reexamination rules and a reasonable waiting period, and a person who fails the exam is entitled to any number of reexaminations subject to those rules.
Act or statute Open & ChatUnited States — Nebraska
§ 1-119. Certified public accountant; examination fee.
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The board must charge an examination fee set by the board, capped at $200, and may require applicants to pay extra third-party administering fees.
Act or statute Open & ChatUnited States — Nebraska
§ 1-120. Certified public accountant; reexamination fee.
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The board sets reexamination fees under the Public Accountancy Act, but they cannot exceed $50 per subject; the board may also require an applicant to pay third-party administering fees.
Act or statute Open & ChatUnited States — Nebraska
§ 1-121. Certified public accountant; fees; when payable.
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The applicant must pay the applicable fee when applying for an examination or reexamination.
Act or statute Open & ChatUnited States — Nebraska
§ 1-122. Certified public accountant; certificate; use of abbreviation C.P.A.; list.
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Certain qualified or inactive persons may use the title certified public accountant and the abbreviation C.P.A.; the board must keep a list of active certified public accountants.
Act or statute Open & Chat