288 Neb. Admin. Code, ch. 7, § 003
Any certificate holder who has not lost his or her right to issuance or renewal of a permit and who is not actively engaged in the practice of public accountancy in this state, shall make a written application to the Board to be classified as inactive or inactive-retired, or may surrender his or her certificate to the Board. A person classified as inactive shall not be issued a permit to engage in public accountancy, nor be deemed the holder of a "live permit" as defined in Section 1-151 of the Act, but shall be issued an inactive registration for the current licensing period upon the payment of the applicable fee. Inactive registrations will be issued for each licensing period and will expire on June 30 of each period. Once inactive-retired status is approved by the Board it will remain in effect until the certificate holder makes application for change.
Whenever using "Certified Public Accountant" or "CPA" with his or her name, an inactive registrant shall use the disclaimer "Inactive Registrant" in parentheses immediately after the title or abbreviation; provided, however, that a certified public accountant exercising the practice privilege pursuant to the Act and the rules of the Board shall not be required to use the disclaimer.
288 Neb. Admin. Code, ch. 7, § 003