§ 1-116. Certified public accountant; examination; eligibility.

(1) Any person making initial application to take the examination described in section 1-114 is eligible to take the examination if he or she has earned a baccalaureate or higher degree from a college or university accredited by an accrediting agency recognized by the United States Department of Education or a similar agency as determined to be acceptable by the board. The person shall demonstrate that accounting, auditing, business, and other subjects at the appropriate level as required by the board are included within the required hours of postsecondary academic credit. (2) The board shall not prescribe the specific curricula of colleges or universities. (3) If the applicant is an individual, the application shall include the applicant's social security number. History: Laws 1957, c. 1, § 11, p. 59; Laws 1976, LB 619, § 2; Laws 1984, LB 473, § 6; Laws 1991, LB 75, § 5; Laws 1997, LB 114, § 13; Laws 1997, LB 752, § 49; Laws 1999, LB 346, § 1; Laws 2009, LB31, § 7; Laws 2014, LB967, § 1; Laws 2020, LB808, § 1; Laws 2021, LB528, § 1; Laws 2024, LB854, § 1; Laws 2026, LB718, § 2.