1-117. Certified public accountant; completion of examination; additional requirements.

Any person who has successfully completed the examination described in section 1-114 shall have no status as a certified public accountant unless and until such person has the requisite education and experience and also has been issued a certificate and permit as a certified public accountant.

Source:Laws 1957, c. 1, § 12, p. 59; Laws 1976, LB 619, § 3; Laws 1984, LB 473, § 7; Laws 1991, LB 75, § 6; Laws 1997, LB 114, § 14; Laws 2026, LB718, § 3.
Effective Date: July 18, 2026