Section 288-7-001 - PermitsPermits to practice public accountancy will be issued for each licensing period and will expire on June 30 of each period. The issuance to an individual of a certificate or initial permit to practice public accountancy may be denied by the Board if the individual does not meet the Character and Fitness Standards as listed in Chapter 6.002 or other requirements within the Public Accountancy Act.
001.01 Issuance of a Permit under PAA Section 1-136.02001.01A A certificate holder may apply for issuance of a permit to practice under PAA Section 1-136.02 using forms provided by the Board. The experience form must include a notarized signature of a supervisor who during the time the experience was gained held an active permit to practice as a CPA.001.01B Experience gained shall relate to the definition of practice of public accountancy as defined within Chapter 3 001.18 in determining if the experience is satisfactory to the Board. A broad range of experience is recommended to be gained by the applicant as defined in Chapter 3 001.18.001.01C Experience submitted shall have been gained no more than 10 years prior to the application or the applicant shall file with the Board properly completed affidavits of successful completion of 120 hours of approved courses of continuing education, including 4 hours of ethic courses, within the three calendar years preceding application.288 Neb. Admin. Code, ch. 7, § 001