Regulation of Accountants – Nebraska

Pursuant to R.R.S. Neb. § 1-105.01, the Nebraska State Board of Public Accountancy constituted under Public Accountancy Act protects the welfare of the citizens of the state by assuring the competency of persons regulated under the Public Accountancy Act through

  • administration of certified public accountant examinations,
  • issuance of certificates and permits to qualified persons and firms,
  • monitoring the requirements for continued issuance of certificates and permits, and
  • disciplining certificate and permit holders who fail to comply with the technical or ethical standards of the public accountancy profession.

According to R.R.S. Neb. § 1-114, the board issues a certificate of certified public accountant to any person (a) who is a resident of Nebraska or has a place of business in Nebraska or, as an employee, is regularly employed in Nebraska and (b) who has passed an examination in accounting, auditing, and such other related subjects as the board determines to be appropriate.  From September 2010 onwards, there is an additional requirement that the person must have completed the educational requirements specified in section 1-116.  Pursuant to R.R.S. Neb. § 1-112, the board may adopt and promulgate rules and regulations of professional conduct appropriate to establish and maintain a high standard of integrity and dignity in the profession of public accountancy and to govern the administration and enforcement of the Public Accountancy Act.

According to R.R.S. Neb. § 1-140, the board may initiate proceedings under the Public Accountancy Act either on its own motion or on the complaint of any person.  R.R.S. Neb. § 1-141 requires that a written notice stating the nature of the charge or charges against the accused and the time and place of the hearing before the board on such charges to be served on the accused not less than 30 days prior to the date of said hearing.  Pursuant to R.R.S. Neb. § 1-148, upon the completion of 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:

  • Issuance of censure or reprimand;
  • Suspension of judgment;
  • Placement of the permit holder, certificate holder, or registrant on probation;
  • Placement of a limitation or limitations on the permit, certificate, or registration and upon the right of the permit holder, certificate holder, or registrant 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;
  • 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;
  • Entrance of an order of suspension of the permit, certificate, or registration;
  • Entrance of an order of revocation of the permit, certificate, or registration;
  • 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
  • Dismissal of the action.

The decision of the board may be taken for appeal.

According to R.R.S. Neb. § 1-165, if a person violates sections 1-151 to 1-161, the board may make application to the appropriate court for an order enjoining such acts or practices, and upon a showing by the board that such person has engaged, or is about to engage, in any such acts or practices, an injunction, or such other order as may be appropriate shall be granted by such court without bond. A person who violates sections 1-151 to 1-161, is guilty of class II misdemeanor.   R.R.S. Neb. § 1-167 states that unlawful use of terms by a person through advertisement is sufficient to justify an injunction or a conviction without evidence of a general course of conduct.


Inside Regulation of Accountants – Nebraska