Nebraska § 1-148 Disciplinary action; action of board

Nebraska Statutes

§ 1-148 — Disciplinary action; action of board

Nebraska § 1-148

Ch. 1Accountants

This text of Nebraska § 1-148 (Disciplinary action; action of board) 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. § 1-148 (2026).

Text

Upon the completion of any hearing, the board, by majority vote, shall have the authority through entry of a written order to take in its discretion any or all of the following actions:

(1)Issuance of censure or reprimand;

(2)Suspension of judgment;

(3)Placement of the permitholder, certificate holder, registrant, or person exercising the practice privilege or the temporary practice privilege on probation;

(4)Placement of a limitation or limitations on the permit, certificate, or registration and upon the right of the permitholder, certificate holder, registrant, or person exercising the practice privilege or the temporary practice privilege to practice the profession to such extent, scope, or type of practice for such time and under such conditions as are found necessary and proper; (

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Upon the completion of any hearing, the board, by majority vote, shall
have the authority through entry of a written order to take in its discretion
any or all of the following actions:
(1) Issuance of censure or reprimand;
(2) Suspension of judgment;
(3) Placement of the permitholder, certificate holder, registrant,
or person exercising the practice privilege or the temporary practice privilege on
probation;
(4) Placement of a limitation or limitations on the permit, certificate,
or registration and upon the right of the permitholder, certificate holder, registrant, or person exercising the practice privilege or the temporary
practice privilege to practice the profession to such extent,
scope, or type of practice for such time and under such conditions as are
found necessary and proper;
(5) Imposition of a civil penalty not to exceed ten thousand dollars,
except that the board shall not impose a civil penalty under this subdivision
for any cause enumerated in subdivisions (5) through (9) of section 1-137
and subdivisions (1) and (2) of section 1-138 . The amount of the penalty shall
be based on the severity of the violation;
(6) Entrance of an order of suspension of the permit, certificate, registration, or practice privilege or temporary practice
privilege;
(7) Entrance of an order of revocation of the permit, certificate, registration, or practice privilege or temporary practice
privilege;
(8) Imposition of costs as in ordinary civil actions in the district
court, which may include attorney and hearing officer fees incurred by the
board and the expenses of any investigation undertaken by the board; or
(9) Dismissal of the action.

Legislative History

Source: Laws 1957, c. 1, § 43, p. 70; Laws 1993, LB 41, § 6; Laws 1994, LB 957, § 6; Laws 1997, LB 114, § 39; Laws 2009, LB31, § 24. Annotations: The Board of Public Accountancy has discretion to impose attorney fees incurred by the board, which may include fees for an attorney who represents the board and serves as the "prosecutor" in a disciplinary case. Zwygart v. State, 273 Neb. 406, 730 N.W.2d 103 (2007).