288 Neb. Admin. Code, ch. 6, § 002

Current through September 17, 2024

Section 288-6-002 - Character and Fitness Standards

002.01Purpose. The primary purpose of character and fitness screening for taking the Uniform CPA exam and licensure is to assure the protection of the public. The CPA licensing process is incomplete if only testing for competence is undertaken. The public is adequately protected only by a system that evaluates character and fitness as those elements relate to the character of the applicant and to the practice of public accountancy.

002.02Causes for denial to sit for CPA examination or licensure The revelation or discovery of any of the following facts from any jurisdiction shall be grounds for denial to sit for the CPA exam or issuance of a Board certificate or an initial permit to practice public accountancy:

1. A civil judgment, criminal conviction or civil penalty an element of which judgment, conviction, or penalty involves dishonesty, fraud, deceit, or misrepresentation;

2. violation of a court order;

3. denial of professional licensure or disciplinary action by a professional regulatory agency or professional organization;

4. conviction of a felony.

002.03Denial to sit for the Uniform CPA Examination and licensure. The Board may refuse to allow a person to sit for the Uniform CPA Examination or to issue a Board certificate or an initial permit on the grounds of failure to meet the standards as outlined in Subsection 002. If a person is found to be ineligible to sit for the Uniform CPA Examination or to be issued a Board certificate or an initial permit the person shall have the right to a hearing before the Board.

002.04USE OF INFORMATION. Upon appeal by applicant of a denial under Subsection 002.02, the Board will determine whether the present character and fitness of an applicant qualify the applicant to practice public accountancy, despite the existence of a cause under Subsection 002.02. In making this determination, the following factors should be considered in assigning weight and significance to prior conduct:

1. the applicant's age at the time of the conduct;

2. the recency of the conduct;

3. the reliability of the information concerning the conduct;

4. the seriousness of the conduct;

5. the factors underlying the conduct;

6. the cumulative effect of the conduct or information;

7. the evidence of rehabilitation:

8. the applicant's positive social contributions since the conduct;

9. the applicant's candor in the application process;

10. the materiality of any omissions or misrepresentations.

288 Neb. Admin. Code, ch. 6, § 002

Amended effective 9/22/2019

Amended effective 5/5/2024