Nebraska § 1-114 Certificate as
a certified public accountant; granted; qualifications

Nebraska Statutes

§ 1-114 — Certificate as a certified public accountant; granted; qualifications

Nebraska § 1-114

Ch. 1Accountants

This text of Nebraska § 1-114 (Certificate as a certified public accountant; granted; qualifications) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 1-114 (2026).

Text

(1)Prior to January 1, 1998, the board shall issue a certificate of certified public accountant to any person (a) who is a resident of this state or has a place of business therein or, as an employee, is regularly employed therein, (b) who has graduated from a college or university of recognized standing, and (c) who has passed a written examination in accounting, auditing, and such other related subjects as the board determines to be appropriate.

(2)On and after January 1, 1998, the board shall issue a certificate as a certified public accountant to any person

(a)who is a resident of this state or has a place of business in this state or, as an employee, is regularly employed in this state, (b) who has passed an examination in accounting, auditing, and such other related subjects as th

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(1) Prior to January 1, 1998, the board shall issue a certificate of
certified public accountant to any person (a) who is a resident of this state
or has a place of business therein or, as an employee, is regularly employed
therein, (b) who has graduated from a college or university of recognized
standing, and (c) who has passed a written examination in accounting, auditing,
and such other related subjects as the board determines to be appropriate.
(2) On and after January 1, 1998, the board shall issue a certificate as a certified public accountant to any person
(a) who is a resident of this state or has a place of business in this state
or, as an employee, is regularly employed in this state, (b)
who has passed an examination in accounting, auditing, and such other related
subjects as the board determines to be appropriate, and (c) who has completed the educational requirements
specified in section 1-116 .

Legislative History

Source: Laws 1957, c. 1, § 9, p. 58; Laws 1963, c. 1, § 1, p. 59; Laws 1974, LB 811, § 1; Laws 1977, LB 290, § 1; Laws 1984, LB 473, § 4; Laws 1991, LB 75, § 3; Laws 1997, LB 114, § 12; Laws 2003, LB 214, § 1; Laws 2009, LB31, § 6. Annotations: The term "shall" as used in this provision is permissive rather than mandatory. Troshynski v. Nebraska State Bd. of Pub. Accountancy, 270 Neb. 347, 701 N.W.2d 379 (2005).