1-136.02 Permit When Issued

1-136.02. Permit; when issued.

(1) The board shall issue a permit under subdivision (1)(a) of section 1-136 </codes/nebraska/2009/Chapter1/1-136.html> to a holder of a certificate as a certified public accountant when such holder has had:

(a) Two years of public accounting experience satisfactory to the board, in any state, (i) in practice as a certified public accountant, (ii) in employment as a staff accountant by anyone engaging in the practice of public accountancy, or (iii) in any combination of either of such types of experience;

(b) Three years of auditing experience satisfactory to the board in the office of the Auditor of Public Accounts or in the Department of Revenue; or

(c) Experience gained through employment by the federal government as a special agent or an internal revenue agent in the Internal Revenue Service, a degree from a college or university of recognized standing, and certification by a District Director of Internal Revenue that such person has had at least three and one-half years of field experience as a special agent or internal revenue agent.

(2) The board shall issue a permit under subdivision (1)(a) of section 1-136 </codes/nebraska/2009/Chapter1/1-136.html> to a holder of a reciprocal certificate issued under section 1-124 </codes/nebraska/2009/Chapter1/1-124.html> upon a showing that:

(a) He or she meets all current requirements in this state for issuance of a permit at the time the application is made; and

(b) At the time of the application for a permit the applicant, within the ten years immediately preceding application, has had at least two years'experience in the practice of public accountancy as a sole proprietor or as a staff accountant.

Source

Laws 1977, LB 290, § 3;
Laws 1993, LB 41, § 2;
Laws 1997, LB 114, § 29;
Laws 2007, LB24, § 2;
Laws 2009, LB31, § 19.