Neb. Rev. Stat. » Chapter 1
Nebraska Revised Statutes

Neb. Rev. Stat. § 1-112 (2026)

Board; professional conduct; rules and regulations

✓ current as of July 2026
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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. The rules and regulations shall be adopted and promulgated pursuant to the Administrative Procedure Act.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2005–2023 · leading case: Bruce Lavalleur, P.C. v. Guarantee Grp., 992 N.W.2d 736 (Neb. 2023).
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Bruce Lavalleur, P.C. v. Guarantee Grp., 992 N.W.2d 736 (Neb. 2023). · cites it 2× “One of those rules provides that a certified public accountant “who accepts a contingent fee or expects to be paid a contingent fee shall provide writ- ten disclosure of such acceptance or payment and the basis for determining such fee to the client.”
Walsh v. State Ex Rel. State Bd. of Pub. Acct., 759 N.W.2d 100 (Neb. 2009). · cites it 2× “" § 1-112. See, also, Zwygart, supra. A permit to engage in the practice of public accountancy is issued by the Board to persons who hold certificates issued by the Board and who have met experience requirements.”
Troshynski v. Nebraska State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). · cites it 3× “” § 1-112. Concerning issuance of certificates, § 1-114(2) provides: On and after January 1, 1998, the board shall issue a certificate of certified public accountant to any person (a) who is a resident of this state or has a place of business in this state or, as an employee, is…”
Zwygart v. State Bd. of Pub. Acct., 730 N.W.2d 103 (Neb. 2007). · cites it 2× “Neb. Rev. Stat. § 1-112 (Reissue 1997). 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 3× “" § 1-112. Concerning issuance of certificates, § 1-114(2) provides: On and after January 1, 1998, the board shall issue a certificate of certified public accountant to any person (a) who is a resident of this state or has a place of business in this state or, as an employee, is…”
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