Neb. Rev. Stat. § 84-304.03: Auditor; establish minimum standards.

The Auditor of Public Accounts shall establish minimum standards for all persons identified as auditors or who conduct audits of any agency of state government or of any political subdivision. Such standards shall be established to achieve the goal of assuring a proper level of competency in auditing and shall be distributed to all agencies of state government and all political subdivisions. No agency of state government or political subdivision shall employ any person as an auditor who fails to meet such minimum standards.