288 Neb. Admin. Code, ch. 8, § 005
To become an approved course, an educational presentation shall meet the following minimum requirements:
The course shall be organized and presented in such manner as to contribute directly to the professional competence of the participant in the practice of public accountancy.
The course shall present a subject matter directly related to the practice of public accountancy or to information or skills reasonably calculated to be utilized by a participant in the practice of public accountancy. The Board recommends that any permit holder performing audits, reviews or compilations obtain a minimum of forty percent (40%) of the required credit hours in Accounting and Auditing coursework.
Each faculty member shall be qualified through academic or practical experience to teach or demonstrate his subject.
Written manuals, outlines, forms, or other written materials, or other electronic means are recommended to be distributed to all participants at or prior to the time the course is commenced.
288 Neb. Admin. Code, ch. 8, § 005