---
type: "Bill"
title: "Change provisions relating to examination, permit issuance, and disciplinary actions regarding certified public accountants"
description: "Change provisions relating to examination, permit issuance, and disciplinary actions regarding certified public accountants"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "109"
identifier: "LB 718"
citation: "Nebraska LB 718 (109)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jacobson"]
version_count: 4
action_count: 17
vote_count: 2
first_action: "2026-01-07"
last_action: "2026-02-25"
source: "openstates"
source_identifier: "ocd-bill/5e034f5f-6ab3-42f1-94da-3b4d51fa4301"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2026"
source_hash: "ca3032e1c66eb780e5ce2507911616dfbd3b6afb3af46a60376b10adaebcdf2c"
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 718 (109) — Change provisions relating to examination, permit issuance, and disciplinary actions regarding 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/109/PDF/Intro/LB718.pdf)
2. **Enrollment and Review ER107** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/ER107.pdf)
3. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB718.pdf)
4. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB718.pdf)

## Votes

- Advanced to Enrollment and Review Initial — **39–0** (pass) · legislature
- Passed on Final Reading 48-0-1 — **48–0** (pass) · legislature

## Sponsors

- Jacobson — primary (person)

## Timeline

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

- **2026-02-25** Approved by Governor on February 25, 2026 `executive-signature`
- **2026-02-20** Presented to Governor on February 20, 2026 `executive-receipt`
- **2026-02-20** President/Speaker signed `passage`
- **2026-02-20** Passed on Final Reading 48-0-1 `passage`
- **2026-02-20** Dispensing of reading at large approved
- **2026-02-17** Placed on Final Reading `reading-3`
- **2026-02-09** Advanced to Enrollment and Review for Engrossment
- **2026-02-09** Kauth FA347 withdrawn
- **2026-02-09** Enrollment and Review ER107 adopted
- **2026-01-30** Enrollment and Review ER107 filed `filing`
- **2026-01-30** Placed on Select File with ER107 `filing`
- **2026-01-27** Advanced to Enrollment and Review Initial
- **2026-01-23** Placed on General File `committee-passage`
- **2026-01-09** Notice of hearing for January 20, 2026
- **2026-01-09** Referred to Banking, Commerce and Insurance Committee `referral-committee`
- **2026-01-08** Kauth FA347 filed `filing`
- **2026-01-07** 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/5e034f5f-6ab3-42f1-94da-3b4d51fa4301`. Confidence: reported (aggregated from official Nebraska legislature records).