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35,870 statutes · page 2 of 1,794
United States — Nebraska
1 provisions
The board may waive the exam and issue a reciprocal CPA certificate in some cases, and it must do so in a broader set of qualifying cases. It also must charge a fee for each reciprocal certificate, capped at $400.
United States — Nebraska
1 provisions
Out-of-state CPAs may practice in Nebraska without a Nebraska certificate, permit, notice, registration, or fee if they meet listed conditions, but suspended or revoked license holders are ineligible.
United States — Nebraska
1 provisions
The board may let certain foreign-qualified accountants temporarily practice in the state, but only under board rules and subject to several conditions.
United States — Nebraska
1 provisions
A qualifying partnership or limited liability company may register with the board as certified public accountants if it meets listed CPA and manager requirements, and a registered firm must notify the board about partner or member changes.
United States — Nebraska
1 provisions
A qualifying corporation may register with the board to practice public accountancy if its application is made on an officer’s affidavit.
United States — Nebraska
1 provisions
Certain public accountancy offices in Nebraska must register annually with the board, pay a board-set annual fee up to $100, and operate under a qualified manager.
United States — Nebraska
1 provisions
The board issues public accountancy permits to eligible applicants, charges permit and renewal fees, and manages renewal, expiration, and inactive status.
United States — Nebraska
1 provisions
The board may require permit holders to show professional development participation to renew certain permits, and it may set rules for that requirement.
United States — Nebraska
1 provisions
The board must issue a permit to eligible CPA certificate holders and reciprocal certificate holders if the stated education and experience requirements are met.
United States — Nebraska
1 provisions
The board may discipline a certificate holder, registrant, or related accountant authorization holder after notice and hearing if listed misconduct or specified failures occur.
United States — Nebraska
1 provisions
A Nebraska board must investigate complaints from other states, and certified public accountants or certain permit holders can face discipline in Nebraska for qualifying acts connected to work or title use in another state.
United States — Nebraska
1 provisions
The board must revoke a partnership’s or limited liability company’s registration, permit, or practice privilege if it no longer meets the required qualifications, after notice and hearing.
United States — Nebraska
1 provisions
The board may take disciplinary action against a corporation after notice and hearing if the corporation or certain people acting for it are guilty of conduct that would justify action against an individual under section 1-137.
United States — Nebraska
1 provisions
The board may start proceedings under the Public Accountancy Act on its own initiative or when any person complains.
United States — Nebraska
1 provisions
A written notice about the charges and hearing details must be served on the accused at least 30 days before the hearing.
United States — Nebraska
1 provisions
If the accused does not appear and defend after proper notice, the board may hear evidence, enter an order, and the order is final unless review is sought; the board may reopen the case within 30 days for good cause.
United States — Nebraska
1 provisions
The accused may appear, present evidence and witnesses, cross-examine witnesses, and examine evidence at any hearing, and may seek subpoenas from the board on application.
United States — Nebraska
1 provisions
The board, or any member of it, may issue subpoenas and use other hearing powers for Public Accountancy Act hearings.
United States — Nebraska
1 provisions
The board is not bound by rules of evidence.
United States — Nebraska
1 provisions
A stenographic record of the hearing must be kept, and a transcript must be filed with the board.