Nebraska Chapter 1 — Accountants

85 sections hosted, reproduced from the official public-domain source.

Neb. Rev. Stat. § 1-101— Repealed. Laws 1957, c. 1, § 65.
Neb. Rev. Stat. § 1-102— Repealed. Laws 1957, c. 1, § 65.
Neb. Rev. Stat. § 1-103— Repealed. Laws 1957, c. 1, § 65.
Neb. Rev. Stat. § 1-104— Repealed. Laws 1957, c. 1, § 65.
Neb. Rev. Stat. § 1-105— Act, how cited
Neb. Rev. Stat. § 1-105.01— Nebraska State Board of Public Accountancy; purpose
Neb. Rev. Stat. § 1-106— Terms, defined
Neb. Rev. Stat. § 1-107— Nebraska State Board of Public Accountancy; creation; membership; appointment; qualifications; terms; vacancies; removal; reappointment
Neb. Rev. Stat. § 1-108— Board; chairperson; rules and regulations; quorum; seal; records
Neb. Rev. Stat. § 1-108.01— Board; conflicts of interest; rules and regulations
Neb. Rev. Stat. § 1-109— Board; annual register; contents; personnel; executive director; duties
Neb. Rev. Stat. § 1-110— Board member; salary; expenses
Neb. Rev. Stat. § 1-111— Fees, costs, and penalties; collection; Certified Public Accountants Fund; created; use; investment; civil penalties; distribution
Neb. Rev. Stat. § 1-112— Board; professional conduct; rules and regulations
Neb. Rev. Stat. § 1-113— Advisory committee; membership
Neb. Rev. Stat. § 1-114— Certificate as a certified public accountant; qualifications
Neb. Rev. Stat. § 1-115— Certified public accountant; examinations, when held; use of prepared questions and grading service
Neb. Rev. Stat. § 1-116— Certified public accountant; examination; eligibility
Neb. Rev. Stat. § 1-117— Certified public accountant; completion of examination; additional requirements
Neb. Rev. Stat. § 1-118— Certified public accountant; reexamination; waiting period
Neb. Rev. Stat. § 1-119— Certified public accountant; examination fee
Neb. Rev. Stat. § 1-120— Certified public accountant; reexamination fee
Neb. Rev. Stat. § 1-121— Certified public accountant; fees; when payable
Neb. Rev. Stat. § 1-122— Certified public accountant; certificate; use of abbreviation C.P.A.; list
Neb. Rev. Stat. § 1-123— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB31.pdf'>LB 31</a>, § 43.
Neb. Rev. Stat. § 1-124— Certified public accountant; reciprocal certificate; waiver of examination; fee
Neb. Rev. Stat. § 1-125— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB31.pdf'>LB 31</a>, § 43.
Neb. Rev. Stat. § 1-125.01— Certified public accountant in another state; practice privilege; conditions; limitations
Neb. Rev. Stat. § 1-125.02— Foreign accountant; temporary practice privilege; conditions; limitations; fee
Neb. Rev. Stat. § 1-126— Certified public accountant; partnership or limited liability company; registration; requirements
Neb. Rev. Stat. § 1-127— Repealed. Laws 1993, <a href='/FloorDocs/93/PDF/Slip/LB41.pdf'>LB 41</a>, § 7.
Neb. Rev. Stat. § 1-128— Repealed. Laws 1984, LB 473, § 27.
Neb. Rev. Stat. § 1-129— Repealed. Laws 1984, LB 473, § 27.
Neb. Rev. Stat. § 1-130— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB114.pdf'>LB 114</a>, § 65.
Neb. Rev. Stat. § 1-131— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB114.pdf'>LB 114</a>, § 65.
Neb. Rev. Stat. § 1-132— Repealed. Laws 1997, <a href='/FloorDocs/95/PDF/Slip/LB114.pdf'>LB 114</a>, § 65.
Neb. Rev. Stat. § 1-133— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB31.pdf'>LB 31</a>, § 43.
Neb. Rev. Stat. § 1-134— Public accountant; corporation; registration
Neb. Rev. Stat. § 1-135— Public accountant; offices; registration; fee; manager
Neb. Rev. Stat. § 1-136— Public accountant; permits; issuance; fees; failure to renew; effect; inactive list
Neb. Rev. Stat. § 1-136.01— Permit; renewal; professional development; rules and regulations
Neb. Rev. Stat. § 1-136.02— Public accountant; permit; when issued
Neb. Rev. Stat. § 1-136.03— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB31.pdf'>LB 31</a>, § 43.
Neb. Rev. Stat. § 1-136.04— Repealed. Laws 2026, <a href='/FloorDocs/109/PDF/Slip/LB718.pdf'>LB718</a>, § 10.
Neb. Rev. Stat. § 1-137— Individual certificates, practice privilege, temporary practice privilege, registration, and permits; board action; grounds
Neb. Rev. Stat. § 1-137.01— Actions in another state; disciplinary action; grounds; board; investigatory duty
Neb. Rev. Stat. § 1-138— Partnership or limited liability company; disciplinary action; grounds
Neb. Rev. Stat. § 1-139— Corporation; disciplinary action; grounds
Neb. Rev. Stat. § 1-140— Disciplinary action; board; initiation of proceedings
Neb. Rev. Stat. § 1-141— Disciplinary action; notice to accused; how given
Neb. Rev. Stat. § 1-142— Disciplinary action; failure of accused to appear and defend; hearing; order
Neb. Rev. Stat. § 1-143— Disciplinary action; appearance by accused; privileges
Neb. Rev. Stat. § 1-144— Disciplinary action; hearing; board; powers
Neb. Rev. Stat. § 1-145— Disciplinary action; board; rules of evidence
Neb. Rev. Stat. § 1-146— Disciplinary action; record of hearing
Neb. Rev. Stat. § 1-147— Disciplinary action; board; legal representation
Neb. Rev. Stat. § 1-148— Individual certificates, practice privilege, temporary practice privilege, registration, and permits; board action; authorized
Neb. Rev. Stat. § 1-149— Disciplinary action; appeal; procedure
Neb. Rev. Stat. § 1-150— Disciplinary action; additional board powers
Neb. Rev. Stat. § 1-151— Certified public accountant; person; use of term C.P.A.; requirements
Neb. Rev. Stat. § 1-152— Certified public accountant or public accountant; partnership or limited liability company; use of titles or term C.P.A.; requirements
Neb. Rev. Stat. § 1-153— Peer review; rules and regulations
Neb. Rev. Stat. § 1-154— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB31.pdf'>LB 31</a>, § 43.
Neb. Rev. Stat. § 1-155— Use of terms, prohibited; exception
Neb. Rev. Stat. § 1-156— Corporation; use of terms, prohibited; exception
Neb. Rev. Stat. § 1-157— Accountant or auditor; use of terms; when permitted
Neb. Rev. Stat. § 1-158— Partnership or limited liability company; use of terms; requirements
Neb. Rev. Stat. § 1-159— Corporation; use of terms; requirements
Neb. Rev. Stat. § 1-160— Public accountant; absence of permit; requirement to so state; exceptions
Neb. Rev. Stat. § 1-161— Certified public accountant; public accountant; false use of partnership or limited liability company designation; prohibition
Neb. Rev. Stat. § 1-162— Certified public accountant; employees and assistants; not prohibited
Neb. Rev. Stat. § 1-162.01— Firms; owners permitted; conditions; rules and regulations
Neb. Rev. Stat. § 1-163— Repealed. Laws 2009, <a href='/FloorDocs/101/PDF/Slip/LB31.pdf'>LB 31</a>, § 43.
Neb. Rev. Stat. § 1-164— Banking, law, and agricultural services; not prohibited
Neb. Rev. Stat. § 1-164.01— Services related to financial statements; not prohibited
Neb. Rev. Stat. § 1-164.02— Formation of business partnership or limited liability company; not prohibited
Neb. Rev. Stat. § 1-164.03— Use of title accountant; not prohibited
Neb. Rev. Stat. § 1-165— Board; unlawful practice; injunction
Neb. Rev. Stat. § 1-166— Unlawful use of terms; penalty
Neb. Rev. Stat. § 1-167— Unlawful use of terms; advertising; prima facie evidence of violation
Neb. Rev. Stat. § 1-168— Certified public accountant; working papers and memoranda; property rights
Neb. Rev. Stat. § 1-169— Transferred to section <a href="/laws/statutes.php?statute=1-105">1-105</a>.
Neb. Rev. Stat. § 1-170— Audit, report, or financial statement; public agency of state; made by whom
Neb. Rev. Stat. § 1-171— Audit, report, or financial statement; federal regulation; made by whom
Neb. Rev. Stat. § 1-172— Repealed. Laws 1992, <a href='/FloorDocs/92/PDF/Slip/LB859.pdf'>LB 859</a>, § 1.