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Nebraska Revised Statutes

Neb. Rev. Stat. § 1-105.01 (2026)

Nebraska State Board of Public Accountancy; purpose

✓ current as of July 2026
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It is the purpose of the Nebraska State Board of Public Accountancy to protect the welfare of the citizens of the state by assuring the competency of persons regulated under the Public Accountancy Act through (1) administration of certified public accountant examinations, (2) issuance of certificates and permits to qualified persons and firms, (3) monitoring the requirements for continued issuance of certificates and permits, and (4) disciplining certificate and permit holders who fail to comply with the technical or ethical standards of the public accountancy profession.

Notes of Decisions
Cited in 4 cases, 2005–2009 · leading case: Walsh v. State Ex Rel. State Bd. of Pub. Acct., 759 N.W.2d 100 (Neb. 2009).
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Walsh v. State Ex Rel. State Bd. of Pub. Acct., 759 N.W.2d 100 (Neb. 2009). · cites it 4× “The Board's purpose is "to protect the welfare of the citizens of the state by assuring the competency of persons *106 regulated" under the Act through administration of CPA examinations, issuance of certificates and permits, and monitoring the requirements for continued…”
Troshynski v. Nebraska State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). · cites it 4× “§ 1-105.01. In furtherance of its general purpose, the Board is authorized to “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.”
Zwygart v. State Bd. of Pub. Acct., 730 N.W.2d 103 (Neb. 2007). · cites it 2× “The Board may take disciplinary action for any one or any combination of nine enumerated causes set forth in § 1-137.”
Troshynski v. State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). · cites it 4× “§ 1-105.01. In furtherance of its general purpose, the Board is authorized to "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.”
— Neb. Rev. Stat. § 1-105.01(2) — 2 cases
Troshynski v. Nebraska State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). “§ 1-105.01. In furtherance of its general purpose, the Board is authorized to “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.”
Troshynski v. State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). “§ 1-105.01. In furtherance of its general purpose, the Board is authorized to "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.”
— Neb. Rev. Stat. § 1-105.01(3) — 2 cases
Troshynski v. Nebraska State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). “§ 1-105.01. In furtherance of its general purpose, the Board is authorized to “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.”
Troshynski v. State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). “§ 1-105.01. In furtherance of its general purpose, the Board is authorized to "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.”
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