2017 Nebraska Revised Statutes
Chapter 1 - ACCOUNTANTS
1-124 Certified public accountant; reciprocal certificate; waiver of examination; fee.
1-124. Certified public accountant; reciprocal certificate; waiver of examination; fee.
(1)(a) The board may, in its discretion, waive the examination described in section 1-114 and may issue a reciprocal certificate as a certified public accountant to any person who possesses the qualifications specified in subdivision (2)(a) of section 1-114 and section 1-116 and who is the holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of any state or is the holder of a certificate, license, or degree in a foreign country constituting a recognized qualification for the practice of public accountancy in such country, comparable to that of a certified public accountant of this state, which is then in full force and effect.
(b) The board shall waive the examination described in section 1-114 and the educational requirements specified in section 1-116 and shall issue a reciprocal certificate as a certified public accountant to any person who possesses the qualifications specified in subdivision (2)(a) of section 1-114, who is the holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of any state, who meets all other current requirements of the board for issuance of a certificate as a certified public accountant, and who, at the time of the application for a reciprocal certificate as a certified public accountant, has had, within the ten years immediately preceding application, at least four years' experience in the practice of public accountancy specified in subsection (1) of section 1-136.02.
(2) The board shall charge each person obtaining a reciprocal certificate issued under this section a fee as established by the board not to exceed four hundred dollars.
Source
- Laws 1957, c. 1, § 19, p. 60;
- Laws 1976, LB 619, § 7;
- Laws 1976, LB 961, § 2;
- Laws 1977, LB 290, § 2;
- Laws 1979, LB 278, § 3;
- Laws 1984, LB 473, § 12;
- Laws 1991, LB 75, § 11;
- Laws 1997, LB 114, § 21;
- Laws 2003, LB 214, § 5;
- Laws 2007, LB24, § 1.
