288 Neb. Admin. Code, ch. 8, § 002
As used in this Chapter:
"Approved course" means a course approved by the Board.
"Approved sponsor" means an organization which has been approved and designated by the Board whose programs presented in conformity with this Chapter will constitute approved courses.
"Participant" shall mean a permit holder attending an approved course.
"Year" shall mean the twelve-calendar-month period of January through December.
"Hour" shall mean fifty (50) minutes of continuing participation in the program of instruction. "Half hour" means twenty five (25) minutes and shall count toward participation after meeting a first credit hour.
"Permit Holder" or "holder of a permit" shall mean any person holding a permit to practice public accountancy.
288 Neb. Admin. Code, ch. 8, § 002