Nebraska Revised Statutes

Neb. Rev. Stat. § 1-122 (2026)

Certified public accountant; certificate; use of abbreviation C.P.A.; list

✓ current as of July 2026
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Any person who has been issued a certificate as a certified public accountant and who holds a permit issued under subdivision (1)(a) of section 1-136, which is in full force and effect, and any person who is classified as inactive under section 1-136, shall be styled and known as a certified public accountant and may also use the abbreviation C.P.A. The board shall maintain a list of active certified public accountants.

Notes of Decisions
Cited in 3 cases, 2003–2009 · leading case: Forget v. State Ex Rel. State Bd., 658 N.W.2d 271 (Neb. 2003).
Forget v. State Ex Rel. State Bd., 658 N.W.2d 271 (Neb. 2003). · cites it 5× “ASSIGNMENTS OF ERROR Forgét assigns that the court erred in (1) finding that Forgét was not an inactive CPA, (2) finding that Forgét held himself out to the public as a CPA permit holder, (3) finding that Forgét misled and deceived the public by his representations in his…”
Forgét v. State ex rel. State Bd. of Pub. Acct., 658 N.W.2d 271 (Neb. 2003). · cites it 5× “ASSIGNMENTS OF ERROR Forgét assigns that the court erred in (1) finding that Forgét was not an inactive CPA, (2) finding that Forgét held himself out to the public as a CPA permit holder, (3) finding that Forgét misled and deceived the public by his representations in his…”
Walsh v. State Ex Rel. State Bd. of Pub. Acct., 759 N.W.2d 100 (Neb. 2009). “" § 1-122. However, the Board's rules provide that when an inactive registrant uses "Certified Public Accountant" or "CPA" with his or her name, he or she shall also use "the disclaimer `Inactive Registrant' in parentheses immediately after the title or abbreviation.”
— Neb. Rev. Stat. § 1-122(1) — 2 cases
Forget v. State Ex Rel. State Bd., 658 N.W.2d 271 (Neb. 2003). “ASSIGNMENTS OF ERROR Forgét assigns that the court erred in (1) finding that Forgét was not an inactive CPA, (2) finding that Forgét held himself out to the public as a CPA permit holder, (3) finding that Forgét misled and deceived the public by his representations in his…”
Forgét v. State ex rel. State Bd. of Pub. Acct., 658 N.W.2d 271 (Neb. 2003). “ASSIGNMENTS OF ERROR Forgét assigns that the court erred in (1) finding that Forgét was not an inactive CPA, (2) finding that Forgét held himself out to the public as a CPA permit holder, (3) finding that Forgét misled and deceived the public by his representations in his…”
— Neb. Rev. Stat. § 1-122(2) — 2 cases
Forget v. State Ex Rel. State Bd., 658 N.W.2d 271 (Neb. 2003). “ASSIGNMENTS OF ERROR Forgét assigns that the court erred in (1) finding that Forgét was not an inactive CPA, (2) finding that Forgét held himself out to the public as a CPA permit holder, (3) finding that Forgét misled and deceived the public by his representations in his…”
Forgét v. State ex rel. State Bd. of Pub. Acct., 658 N.W.2d 271 (Neb. 2003). “ASSIGNMENTS OF ERROR Forgét assigns that the court erred in (1) finding that Forgét was not an inactive CPA, (2) finding that Forgét held himself out to the public as a CPA permit holder, (3) finding that Forgét misled and deceived the public by his representations in his…”
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