Chapter 01. Accountants
Index
- § 1-101. Repealed
- § 1-102. Repealed
- § 1-103. Repealed
- § 1-104. Repealed
- § 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; Public Accountants Fund; Created; Use; Investment
- § 1-112. Board; Professional Conduct; Rules and Regulations
- § 1-113. Advisory Committee; Membership
- § 1-114. Certificate of Certified Public Accountant; Granted; Qualifications
- § 1-115. Certified Public Accountant; Examinations, When Held; Use of Prepared Questions and Grading Service
- § 1-116. Certified Public Accountant; Examination; Eligibility
- § 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. Certified Public Accountant; Certificate Under Prior Law
- § 1-124. Certified Public Accountant; Reciprocal Certificate; Waiver of Examination; Fee
- § 1-125. Foreign Accountant; Registration
- § 1-126. Certified Public Accountant; Partnership Or Limited Liability Company; Registration; Requirements
- § 1-127. Repealed
- § 1-128. Repealed
- § 1-129. Repealed
- § 1-130. Repealed
- § 1-131. Repealed
- § 1-132. Repealed
- § 1-133. Public Accountant; Partnership Or Limited Liability Company; Registration; Requirements
- § 1-134. Public Accountant; Corporation; Registration
- § 1-135. Public Accountant; Offices; Registration; Fee; Manager
- § 1-136. Public Accountant; Permits; Issuance; Fees; Failure to Renew; Effect; Inactive List
- § 1-136.01. Permit; Renewal; Professional Development; Rules and Regulations
- § 1-136.02. Permit; When Issued
- § 1-136.03. Auditing Experience; Department of Revenue, Office of the Auditor of Public Accounts
- § 1-136.04. Permit Issuance; Experience In Lieu of Being a College Or University Graduate
- § 1-137. Individual Certificates, Registration, and Permits; Disciplinary Action; Grounds
- § 1-138. Partnership Or Limited Liability Company; Disciplinary Action; Grounds
- § 1-139. Corporation; Disciplinary Action; Grounds
- § 1-140. Disciplinary Action; Board; Initiation of Proceedings
- § 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
- § 1-148. Disciplinary Action; Action of Board
- § 1-149. Disciplinary Action; Appeal; Procedure
- § 1-150. Disciplinary Action; Additional Board Powers
- § 1-151. Certified Public Accountant; Person; Use of Term C.p.a.; Requirements
- § 1-152. Certified Public Accountant; Partnership Or Limited Liability Company; Use of Term C.p.a.; Requirements
- § 1-153. Public Accountant; Person; Use of Term; Requirements
- § 1-154. Public Accountant; Partnership Or Limited Liability Company; Use of Term; Requirements
- § 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
- § 1-161. Certified Public Accountant; Public Accountant; False Use of Partnership Or Limited Liability Company Designation; Prohibition; Exception
- § 1-162. Certified Public Accountant; Public Accountant; Employees and Assistants; Not Prohibited
- § 1-162.01. Firms; Owners Permitted; Conditions; Rules and Regulations
- § 1-163. Certified Public Accountant; Public Accountant; Other States and Foreign Countries; Temporary Practice Permitted
- § 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; Public Accountant; Working Papers and Memoranda; Property Rights
- § 1-169. Transferred
- § 1-170. Audit, Report, Or Financial Statement; Public Agency of State; Made By Whom
- § 1-171. Audit, Report, Or Financial Statement; Federal Regulation; Made By Whom
- § 1-172. Repealed