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BOHLING v. BOARD OF PUBLIC ACCOUNTANCY

No. S-91-1040.

501 N.W.2d 714 (1993)

243 Neb. 666

Lonny R. BOHLING, Appellant, v. STATE BOARD OF PUBLIC ACCOUNTANCY of the State of Nebraska and the State of Nebraska, Appellees.

Supreme Court of Nebraska.

June 25, 1993.

Attorney(s) appearing for the Case

Gary L. Hoffman and Lane D. Edenburn of Erickson & Sederstrom, P.C., Omaha, for appellant.

Don Stenberg, Atty. Gen. and Fredrick F. Neid, Lincoln, for appellees.

HASTINGS, C.J., and BOSLAUGH, CAPORALE, SHANAHAN, and FAHRNBRUCH, JJ.

PER CURIAM.

Because the State Board of Public Accountancy (Board) failed to enter a valid final order revoking Lonny R. Bohling's certified public accountant certificate, neither the district court for Lancaster County nor this court has the authority to rule on the merits of this appeal.

The record reveals that the Board's purported revocation decision was executed by the executive director of the Board. No statutory authority for the executive director to...

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