Zwygart v. State Board of Public Accountancy, 270 Neb. 41

Summary

The Nebraska Supreme Court reviewed the revocation of Rodney G. Zwygart’s certified public accountant license by the Nebraska State Board of Public Accountancy. The court held that the district court used the wrong standard of review under the Administrative Procedure Act and remanded for de novo review of the administrative record.

Holdings

1. For a judicial-review proceeding commenced after July 1, 1989, the district court must conduct a de novo review on the record under Neb. Rev. Stat. § 84-917(5)(a), rather than apply the former limited standard based on whether substantial rights were prejudiced.
2. The district court's erroneous limitation of its review constituted plain error and required reversal and remand for a de novo review of the administrative record.

Questions Presented

1. Whether the Lancaster County District Court applied the proper standard of review when reviewing the Board's revocation of Zwygart's certified public accountant license.
2. Whether the district court's use of a limited substantial-rights standard instead of de novo review on the record constituted plain error requiring remand.

Disposition

reversed_and_remanded