Nebraska Revised Statutes

Neb. Rev. Stat. § 1-114 (2026)

Certificate as a certified public accountant; qualifications

✓ current as of July 2026

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The board shall issue a certificate as a certified public accountant to any person (1) who is a resident of this state or has a place of business in this state or, as an employee, is regularly employed in this state, (2) who has passed an examination in accounting, auditing, and such other related subjects as the board determines to be appropriate, and (3) who has completed the educational requirements specified in section 1-116.

Notes of Decisions

Cited in 4 cases, 2003–2005 · leading case: Troshynski v. Nebraska State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005).

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Troshynski v. Nebraska State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). · cites it 9× “We are asked to decide whether Neb. Rev. Stat. § 1-114 (Cum. Supp. 2004) prohibits the Board from exercising discretion to refuse a certificate when an applicant meets the statute’s enumerated requirements.”

Forget v. State Ex Rel. State Bd., 658 N.W.2d 271 (Neb. 2003). · cites it 5× “See § 1-114. Forgét did not, however, submit to the Board any professional experience in order to obtain an active CPA permit.”

Forgét v. State ex rel. State Bd. of Pub. Acct., 658 N.W.2d 271 (Neb. 2003). · cites it 5× “See § 1-114. Forgét did not, however, submit to the Board any professional experience in order to obtain an active CPA permit.”

Troshynski v. State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). · cites it 9× “We are asked to decide whether Neb.Rev.Stat. § 1-114 (Cum. Supp. 2004) prohibits the Board from exercising discretion to refuse a certificate when an applicant meets the statute's enumerated requirements.”

— Neb. Rev. Stat. § 1-114(1) — 2 cases

Forget v. State Ex Rel. State Bd., 658 N.W.2d 271 (Neb. 2003). “See § 1-114. Forgét did not, however, submit to the Board any professional experience in order to obtain an active CPA permit.”

Forgét v. State ex rel. State Bd. of Pub. Acct., 658 N.W.2d 271 (Neb. 2003). “See § 1-114. Forgét did not, however, submit to the Board any professional experience in order to obtain an active CPA permit.”

— Neb. Rev. Stat. § 1-114(2) — 2 cases

Troshynski v. Nebraska State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). “We are asked to decide whether Neb. Rev. Stat. § 1-114 (Cum. Supp. 2004) prohibits the Board from exercising discretion to refuse a certificate when an applicant meets the statute’s enumerated requirements.”

Troshynski v. State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). “We are asked to decide whether Neb.Rev.Stat. § 1-114 (Cum. Supp. 2004) prohibits the Board from exercising discretion to refuse a certificate when an applicant meets the statute's enumerated requirements.”

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