Nebraska Statutes 1-137. Individual certificates, practice privilege, temporary practiceprivilege, registration, and permits; disciplinary action; grounds
After notice and hearing as provided in sections 1-140 to 1-149, the board may take disciplinary action as provided in section 1-148 for any one or any combination of the following causes:
Terms Used In Nebraska Statutes 1-137
- Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
- Conviction: A judgement of guilt against a criminal defendant.
- Fraud: Intentional deception resulting in injury to another.
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
- United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801
(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.