{"data":{"id":"us-ne/neb.-rev.-stat.-1-124","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 1-124","heading":"Neb. Rev. Stat. § 1-124","body":"(1)(a) The board may, in its discretion, waive the examination described in section 1-114 and may issue a reciprocal certificate as a certified public accountant to any person who possesses the qualifications specified in subdivision (2)(a) of section 1-114 and section 1-116 and who is the holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of any state or is the holder of a certificate, license, or degree in a foreign country constituting a recognized qualification for the practice of public accountancy in such country, comparable to that of a certified public accountant of this state, which is then in full force and effect.\n\n(b) The board shall waive the examination described in section 1-114 and the educational requirements specified in section 1-116 and shall issue a reciprocal certificate as a certified public accountant to any person who possesses the qualifications specified in subdivision (2)(a) of section 1-114 , who is the holder of a certificate as a certified public accountant, then in full force and effect, issued under the laws of any state, who meets all other current requirements of the board for issuance of a certificate as a certified public accountant, and who, at the time of the application for a reciprocal certificate as a certified public accountant, has had, within the ten years immediately preceding application, at least four years of experience in the practice of public accountancy specified in subdivision (1)(b) of section 1-136.02 .\n\n(2) The board shall charge each person obtaining a reciprocal certificate issued under this section a fee as established by the board not to exceed four hundred dollars.","path":["NE Code","Chapter 1"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=1-124","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"773e3a5f98043e8bf031e999de2c2bc5580313fc2674a00c46d4f2f58e4f9d4a","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-1-122","next":"us-ne/neb.-rev.-stat.-1-125.01"},"notice":"GroundRules: Original legal text. Not legal advice."}