1-135. Public accountant; offices; registration; fee; manager.
Each office established or maintained in this state for the practice of public accountancy in this state by a certified public accountant, by a partnership of certified public accountants or a limited liability company of certified public accountants registered under section 1-126, or by a corporation registered under section 1-134 shall be registered annually under the Public Accountancy Act with the board. The board shall charge an annual fee for the registration of each office as established by the board not to exceed one hundred dollars. The board shall by rule and regulation prescribe the procedure to be followed in effecting such registrations.
Each office shall be under the supervision of a manager who holds a permit issued under section 1-136 which is in full force and effect. Such manager may serve in such capacity at one office only, with the exception of a manager who is a sole owner of a firm or a sole proprietor, who may manage one additional office only. Such manager shall be directly responsible for the supervision and management of each office and may be subject to disciplinary action for the actions of the person or firm or any persons employed by each office of the person or firm within the State of Nebraska which relate to the practice of public accountancy.
Source
Structure Nebraska Revised Statutes
1-105.01 - Nebraska State Board of Public Accountancy; purpose.
1-108 - Board; chairperson; rules and regulations; quorum; seal; records.
1-108.01 - Board; conflicts of interest; rules and regulations.
1-109 - Board; annual register; contents; personnel; executive director; duties.
1-110 - Board member; salary; expenses.
1-112 - Board; professional conduct; rules and regulations.
1-113 - Advisory committee; membership.
1-114 - Certificate as a certified public accountant; granted; qualifications.
1-116 - Certified public accountant; examination; eligibility.
1-117 - Certified public accountant; completion of examination; additional requirements.
1-118 - Certified public accountant; reexamination; waiting period.
1-119 - Certified public accountant; examination fee.
1-120 - Certified public accountant; reexamination fee.
1-121 - Certified public accountant; fees; when payable.
1-122 - Certified public accountant; certificate; use of abbreviation C.P.A.; list.
1-124 - Certified public accountant; reciprocal certificate; waiver of examination; fee.
1-125.02 - Foreign accountant; temporary practice privilege; conditions; limitations; fee.
1-134 - Public accountant; corporation; registration.
1-135 - Public accountant; offices; registration; fee; manager.
1-136 - Public accountant; permits; issuance; fees; failure to renew; effect; inactive list.
1-136.01 - Permit; renewal; professional development; rules and regulations.
1-136.02 - Permit; when issued.
1-136.04 - Permit issuance; experience in lieu of being a college or university graduate.
1-137.01 - Actions in another state; disciplinary action; grounds; board; investigatory duty.
1-138 - Partnership or limited liability company; disciplinary action; grounds.
1-139 - Corporation; disciplinary action; grounds.
1-140 - Disciplinary action; board; initiation of proceedings.
1-141 - Disciplinary action; notice to accused; how given.
1-142 - Disciplinary action; failure of accused to appear and defend; hearing; order.
1-143 - Disciplinary action; appearance by accused; privileges.
1-144 - Disciplinary action; hearing; board; powers.
1-145 - Disciplinary action; board; rules of evidence.
1-146 - Disciplinary action; record of hearing.
1-147 - Disciplinary action; board; legal representation.
1-148 - Disciplinary action; action of board.
1-149 - Disciplinary action; appeal; procedure.
1-150 - Disciplinary action; additional board powers.
1-151 - Certified public accountant; person; use of term C.P.A.; requirements.
1-153 - Peer review; rules and regulations.
1-155 - Use of terms, prohibited; exception.
1-156 - Corporation; use of terms, prohibited; exception.
1-157 - Accountant or auditor; use of terms; when permitted.
1-158 - Partnership or limited liability company; use of terms; requirements.
1-159 - Corporation; use of terms; requirements.
1-160 - Public accountant; absence of permit; requirement to so state; exceptions.
1-162 - Certified public accountant; employees and assistants; not prohibited.
1-162.01 - Firms; owners permitted; conditions; rules and regulations.
1-164 - Banking, law, and agricultural services; not prohibited.
1-164.01 - Services related to financial statements; not prohibited.
1-164.02 - Formation of business partnership or limited liability company; not prohibited.
1-164.03 - Use of title accountant; not prohibited.
1-165 - Board; unlawful practice; injunction.
1-166 - Unlawful use of terms; penalty.
1-167 - Unlawful use of terms; advertising; prima facie evidence of violation.
1-168 - Certified public accountant; working papers and memoranda; property rights.
1-169 - Transferred to section 1-105.
1-170 - Audit, report, or financial statement; public agency of state; made by whom.
1-171 - Audit, report, or financial statement; federal regulation; made by whom.