Nebraska § 1-114 - Certificate as a certified public accountant; qualifications.
Full text of Nebraska Revised Statutes of Nebraska § 1-114 — Certificate as a certified public accountant; qualifications., with citation guidance and answers to common questions.
§ 1-114. Certificate as a certified public accountant; qualifications.
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.
The term "shall" as used in this provision is permissive rather than mandatory. Troshynski v. Nebraska State Bd. of Pub. Accountancy, 270 Neb. 347, 701 N.W.2d 379 (2005).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 1-114
What does Revised Statutes of Nebraska § 1-114 cover?
Section 1-114 ("Certificate as a certified public accountant; qualifications.") 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 § 1-114?
A common citation format is "Revised Statutes of Nebraska § 1-114" (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 § 1-114 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.