---
type: "Bill"
title: "Change examination eligibility, certification, and permitting requirements relating to certified public accountants"
description: "Change examination eligibility, certification, and permitting requirements relating to certified public accountants"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "108"
identifier: "LB 854"
citation: "Nebraska LB 854 (108)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jacobson"]
version_count: 3
action_count: 12
vote_count: 2
first_action: "2024-01-03"
last_action: "2024-03-12"
source: "openstates"
source_identifier: "ocd-bill/48706095-2b63-4abe-bc7a-76cc962633e1"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2024"
source_hash: "441d17e29a6f22cbbcc3dd37c50a19cacfa27525b8fe9a0756a4464fd52c61d5"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ne"]
---

# Nebraska LB 854 (108) — Change examination eligibility, certification, and permitting requirements relating to certified public accountants

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Intro/LB854.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Final/LB854.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Slip/LB854.pdf)

## Votes

- Passed on Final Reading 44-0-5 — **44–0** (pass) · legislature
- Advanced to Enrollment and Review Initial — **35–0** (pass) · legislature

## Sponsors

- Jacobson — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-03-12** Approved by Governor on March 11, 2024 `executive-signature`
- **2024-03-07** Presented to Governor on March 7, 2024 `executive-receipt`
- **2024-03-07** President/Speaker signed `passage`
- **2024-03-07** Passed on Final Reading 44-0-5 `passage`
- **2024-02-28** Placed on Final Reading `reading-3`
- **2024-02-20** Advanced to Enrollment and Review for Engrossment
- **2024-02-14** Placed on Select File `filing`
- **2024-02-08** Advanced to Enrollment and Review Initial
- **2024-02-01** Placed on General File `committee-passage`
- **2024-01-11** Notice of hearing for January 22, 2024
- **2024-01-05** Referred to Banking, Commerce and Insurance Committee `referral-committee`
- **2024-01-03** Date of introduction `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/48706095-2b63-4abe-bc7a-76cc962633e1`. Confidence: reported (aggregated from official Nebraska legislature records).