Nebraska § 1-124 - Certified public accountant; reciprocal certificate; waiver of examination; fee.
Full text of Nebraska Revised Statutes of Nebraska § 1-124 — Certified public accountant; reciprocal certificate; waiver of examination; fee., with citation guidance and answers to common questions.
§ 1-124. Certified public accountant; reciprocal certificate; waiver of examination; fee.
(1)(a) The board may, in its discretion, waive the examination described in section 1-114 and may issue a reciprocal certificate as a certified public accountant to any person who possesses the qualifications specified in sections 1-114 and 1-116 and who is the holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of any state or is the holder of a certificate, license, or degree in a foreign country constituting a recognized qualification for the practice of public accountancy in such country, comparable to that of a certified public accountant of this state, which is then in full force and effect.
(b) The board shall waive the examination described in section 1-114 and the educational requirements specified in section 1-116 and shall issue a reciprocal certificate as a certified public accountant to any person who possesses the qualifications specified in section 1-114, who is the holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of any state, who meets all other current requirements of the board for issuance of a certificate as a certified public accountant, and who, at the time of the application for a reciprocal certificate as a certified public accountant, has had, within the ten years immediately preceding application, at least four years of experience in the practice of public accountancy specified in subdivision (1)(c) of section 1-136.02.
(2) The board shall charge each person obtaining a reciprocal certificate issued under this section a fee as established by the board not to exceed four hundred dollars.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 1-124
What does Revised Statutes of Nebraska § 1-124 cover?
Section 1-124 ("Certified public accountant; reciprocal certificate; waiver of examination; fee.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 1-124?
A common citation format is "Revised Statutes of Nebraska § 1-124" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 1-124 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.