2017 Nebraska Revised Statutes
Chapter 1 - ACCOUNTANTS
1-116 Certified public accountant; examination; eligibility.
1-116. Certified public accountant; examination; eligibility.
Prior to January 1, 1998, a person shall be eligible to take the examination described in section 1-114 if he or she meets the requirements of subdivision (1)(a) of section 1-114.
Any person making initial application on or after January 1, 1998, to take the examination described in section 1-114 shall be eligible to take the examination if he or she has completed at least one hundred fifty semester hours or two hundred twenty-five quarter hours of postsecondary academic credit and has earned a baccalaureate or higher degree from a college or university accredited by a regional accrediting agency recognized by the United States Department of Education or a similar agency as determined to be acceptable by the board. The person shall demonstrate that accounting, auditing, business, and other subjects at the appropriate academic level as required by the board are included within the required hours of postsecondary academic credit. A person who expects to complete the postsecondary academic credit and earn the degree as required by this section within sixty days following when the examination is held shall be eligible to take such examination, but such person shall not receive any credit for such examination unless evidence satisfactory to the board showing that such person has completed the postsecondary academic credit and earned the degree as required by this section is received by the board within ninety days following when the examination is held. The board shall not prescribe the specific curricula of colleges or universities. If the applicant is an individual, the application shall include the applicant's social security number.
- Laws 1957, c. 1, § 11, p. 59;
- Laws 1976, LB 619, § 2;
- Laws 1984, LB 473, § 6;
- Laws 1991, LB 75, § 5;
- Laws 1997, LB 114, § 13;
- Laws 1997, LB 752, § 49;
- Laws 1999, LB 346, § 1;
- Laws 2009, LB31, § 7;
- Laws 2014, LB967, § 1.