1-155. Use of terms, prohibited; exception.
Except as otherwise provided in this section, no person, partnership, or limited liability company shall assume or use the title or designation certified accountant, public accountant, chartered accountant, enrolled accountant, licensed accountant, or registered accountant or any other title or designation likely to be confused with certified public accountant or any of the abbreviations C.A., P.A., E.A., R.A., or L.A. or similar abbreviations likely to be confused with C.P.A. No person shall assume or use the title or designation enrolled agent or E.A. except a person so designated by the Internal Revenue Service. Any person who holds a permit issued under section 1-136 which is not revoked or suspended and all of whose offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135 may hold himself or herself out to the public as an accountant or auditor.
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.