288 Neb. Admin. Code, ch. 6, § 007
The Candidate shall, for each Test Section scheduled by the Candidate to the Board or its designee, pay a Candidate Testing Fee that includes the actual fees charged by the AICPA, National Association of State Boards of Accountancy (NASBA), and the Test Delivery Service Provider, as well as reasonable application fees established by the Board.
A candidate who fails to appear for the examination shall forfeit all fees charged for both the application and the examination unless the Candidate notifies the Board or its designee in writing within 30 days after the examination with an acceptable reason for failing to sit for the examination as scheduled. Acceptable reasons for not sitting shall include a documented illness verified by a medical doctor, death in the immediate family, call to active military service, or any other reason that the Board determines to be unavoidable. Each refunded examination application fee shall be subject to a 25 percent processing fee.
288 Neb. Admin. Code, ch. 6, § 007