Nebraska Revised Statutes

Neb. Rev. Stat. § 1-105 (2026)

Act, how cited

✓ current as of July 2026
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Sections 1-105 to 1-171 shall be known and may be cited as the Public Accountancy Act.

Notes of Decisions
Cited in 10 cases, 1976–2009 · leading case: Exch. Bank & Trust Co. v. Tamerius, 265 N.W.2d 847 (Neb. 1978).
Exch. Bank & Trust Co. v. Tamerius, 265 N.W.2d 847 (Neb. 1978). · cites it 2× “Section 1-105, U. C. C., provides in part that, “* * * when a transaction bears a reasonable relation to this state and also to another state or nation the parties may agree that the law either of this state or of such state or nation shall govern their rights and duties.”
Walsh v. State Ex Rel. State Bd. of Pub. Acct., 759 N.W.2d 100 (Neb. 2009). · cites it 2× “ANALYSIS We begin with a review of the Public Accountancy Act, Neb.Rev.Stat. §§ 1-105 to 1-171 (Reissue 2007) (Act), and the Board's rules and regulations, which govern the practice of public accountancy in Nebraska.”
Crane Co. v. Roberts Supply Co., 241 N.W.2d 516 (Neb. 1976). · cites it 2× “Section 1-105, U. C. C., provides that absent a contrary agreement between the parties (and none is alleged in this case) the act applies to transactions bearing an appropriate relation to this state.”
Forget v. State Ex Rel. State Bd., 658 N.W.2d 271 (Neb. 2003). · cites it 2× “Forgét III was sanctioned by the Nebraska Board of Public Accountancy (the Board) for holding himself out as a certified public accountant (CPA) without holding an active CPA permit, in violation of the Public Accountancy Act, Neb.Rev. Stat. § 1-105 et seq. (Reissue 1997 & Cum.”
Troshynski v. Nebraska State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). · cites it 2× “The stated purpose of the Board is 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 *351 and…”
Forgét v. State ex rel. State Bd. of Pub. Acct., 658 N.W.2d 271 (Neb. 2003). · cites it 2× “Forgét III was sanctioned by the Nebraska Board of Public Accountancy (the Board) for holding himself out as a certified public accountant (CPA) without holding an active CPA permit, in violation of the Public Accountancy Act, Neb. Rev. Stat. § 1-105 et seq. (Reissue 1997 & Cum.”
Cessna Fin. Corp. v. Millard Aviation, Inc. (In re Turner), 13 B.R. 15 (Bankr. D. Neb. 1981). · cites it 2× “In the 1962 version of the Uniform Commercial Code, the general right of parties to contractually choose the applicable law under section 1-105 of the Code is limited by sections 9-102 and 9-103.”
Matter of Turner, 13 B.R. 15 (Bankr. D. Neb. 1981). · cites it 2× “In the 1962 version of the Uniform Commercial Code, the general right of parties to contractually choose the applicable law under section 1-105 of the Code is limited by sections 9-102 and 9-103.”
Troshynski v. State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). · cites it 2× “The stated purpose of the Board is 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…”
Nebraska Plastics, Inc. v. MOSS-ADAMS CAPITAL, LLC, 266 F. Supp. 2d 1022 (D. Neb. 2003). · cites it 2× “Nebraska accountants are governed by the Public Accountancy Act, Neb.Rev.Stat. § 1-105 et seq. Both Rex Hansen and Larry Roth were certified public accountants during the time in question in this lawsuit.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.