Nebraska Revised Statutes

Neb. Rev. Stat. § 1-137 (2026)

Individual certificates, practice privilege, temporary practice privilege, registration, and permits; board action; grounds

✓ current as of July 2026
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After notice and hearing as provided in sections 1-140 to 1-149, the board may take action as provided in section 1-148 for any one or any combination of the following causes:

(1) Fraud or deceit in obtaining a certificate as a certified public accountant or the practice privilege or temporary practice privilege, registration, or a permit under the Public Accountancy Act;

(2) Dishonesty, fraud, or gross negligence in the practice of public accountancy;

(3) Violation of any of the provisions of sections 1-151 to 1-161;

(4) Violation of a rule of professional conduct adopted and promulgated by the board under the authority granted by the act;

(5) Conviction of a felony under the laws of any state or of the United States;

(6) Conviction of any crime, an element of which is dishonesty or fraud, under the laws of any state or of the United States;

(7) Cancellation, revocation, suspension, or refusal to renew authority to practice as a certified public accountant or a public accountant in any other state, for any cause other than failure to pay a registration fee in such other state;

(8) Suspension or revocation of the right to practice before any state or federal agency; or

(9) Failure of a certificate holder or registrant to obtain a permit issued under section 1-136, within either (a) three years from the expiration date of the permit last obtained or renewed by the certificate holder or registrant or (b) three years from the date upon which the certificate holder or registrant was issued his or her certificate or registration if no permit was ever issued to him or her, unless under section 1-136 such failure was excused by the board pursuant to section 1-136.

Notes of Decisions
Cited in 6 cases, 1993–2009 · leading case: Zwygart v. State Bd. of Pub. Acct., 699 N.W.2d 362 (Neb. 2005).
Zwygart v. State Bd. of Pub. Acct., 699 N.W.2d 362 (Neb. 2005). · cites it 5× “On February 14, 2003, the Board filed a formal complaint against Zwygart under Neb. Rev. Stat. § 1-137 (Reissue 1997). Section 1-137 provides that the Board may suspend, revoke, or censure a licensee for cause, including “(2) Dishonesty, fraud, or gross negligence in the…”
Zwygart v. State Bd. of Pub. Acct., 730 N.W.2d 103 (Neb. 2007). · cites it 14× “Zwygart had violated Neb. Rev. Stat. § 1-137 (Reissue 1997) and rules and regulations promulgated by the Board.”
Troshynski v. Nebraska State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). · cites it 3× “2d 709 (1972), for the proposition that its duty to maintain a high standard of *353 integrity and its authority to revoke certificates under § 1-137 give it inherent authority to refuse to issue a certificate based on an applicant’s character and fitness.”
Walsh v. State Ex Rel. State Bd. of Pub. Acct., 759 N.W.2d 100 (Neb. 2009). “§ 1-137(4). The types of disciplinary action available to the Board include reprimand, suspension, probation, placement of limits on a permit or certificate, revocation of a permit or certificate, and imposition of a civil penalty and costs.”
Bohling v. State Bd. of Pub. Acct., 501 N.W.2d 714 (Neb. 1993). · cites it 2× “*667 See Neb. Rev. Stat. § 1-137 (Reissue 1991). It therefore follows that it is the members of the Board who agree with the revocation or its chairman who must execute the revocation order.”
Troshynski v. State Bd. of Pub. Acct., 701 N.W.2d 379 (Neb. 2005). · cites it 3× “2d 709 (1972), for the proposition that its duty to maintain a high standard of integrity and its authority to revoke certificates under § 1-137 give it inherent authority to *385 refuse to issue a certificate based on an applicant's character and fitness.”
— Neb. Rev. Stat. § 1-137(2) — 2 cases
Zwygart v. State Bd. of Pub. Acct., 730 N.W.2d 103 (Neb. 2007). “Zwygart had violated Neb. Rev. Stat. § 1-137 (Reissue 1997) and rules and regulations promulgated by the Board.”
Zwygart v. State Bd. of Pub. Acct., 699 N.W.2d 362 (Neb. 2005). “On February 14, 2003, the Board filed a formal complaint against Zwygart under Neb. Rev. Stat. § 1-137 (Reissue 1997). Section 1-137 provides that the Board may suspend, revoke, or censure a licensee for cause, including “(2) Dishonesty, fraud, or gross negligence in the…”
— Neb. Rev. Stat. § 1-137(4) — 2 cases
Zwygart v. State Bd. of Pub. Acct., 730 N.W.2d 103 (Neb. 2007). “Zwygart had violated Neb. Rev. Stat. § 1-137 (Reissue 1997) and rules and regulations promulgated by the Board.”
Walsh v. State Ex Rel. State Bd. of Pub. Acct., 759 N.W.2d 100 (Neb. 2009). “§ 1-137(4). The types of disciplinary action available to the Board include reprimand, suspension, probation, placement of limits on a permit or certificate, revocation of a permit or certificate, and imposition of a civil penalty and costs.”
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.