Section 42-1-002 - Education or experience002.01 The auditor must be a graduate of a college or university of recognized standing with a bachelor's degree in business administration or the equivalent, with at least 24 semester hours of accounting or auditing.002.02 Any person holding a current permit to engage in the practice of public accountancy in Nebraska, on or before the effective date of these standards, may substitute such permit for the education requirements in Section 002.01.002.03 A combination of education with a concentration in accounting and auditing experience acceptable to the Auditor of Public Accounts, may be substituted for the educational requirements in Section 002.01. Requests for substitution of experience shall be done in writing and shall be approved or denied by the Auditor of Public Accounts in writing.42 Neb. Admin. Code, ch. 1, § 002