Nebraska Revised Statute 1-118
Chapter 1 Section 118
Certified public accountant; reexamination; waiting period.
(1) The board may by rule and regulation prescribe the terms and conditions under which a person who does not pass the examination may be reexamined. The board may also provide by rule and regulation for a reasonable waiting period for reexamination.
(2) A person shall be entitled to any number of reexaminations under section 1-114 subject to the rules and regulations of the board.