Nebraska Revised Statutes
Chapter 1 - Accountants
1-160 - Public accountant; absence of permit; requirement to so state; exceptions.

1-160. Public accountant; absence of permit; requirement to so state; exceptions.
No person, partnership, limited liability company, or corporation not holding a permit issued under section 1-136 which is not revoked or suspended shall hold himself, herself, or itself out to the public as an accountant or auditor by use of either or both of such words on any sign, card, or letterhead or in any advertisement or directory without indicating thereon or therein that such person, partnership, limited liability company, or corporation does not hold such a permit. This section shall not prohibit any officer, employee, partner, member, or principal of any organization from describing himself or herself by the position, title, or office he or she holds in such organization nor any act of any public official or public employee in the performance of his or her duties as such.
Source

Structure Nebraska Revised Statutes

Nebraska Revised Statutes

Chapter 1 - Accountants

1-105 - Act, how cited.

1-105.01 - Nebraska State Board of Public Accountancy; purpose.

1-106 - Terms, defined.

1-107 - Nebraska State Board of Public Accountancy; creation; membership; appointment; qualifications; terms; vacancies; removal; reappointment.

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.

1-111 - Fees, costs, and penalties; collection; Certified Public Accountants Fund; created; use; investment; civil penalties; distribution.

1-112 - Board; professional conduct; rules and regulations.

1-113 - Advisory committee; membership.

1-114 - Certificate as a certified public accountant; granted; qualifications.

1-115 - Certified public accountant; examinations, when held; use of prepared questions and grading service.

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.

1-125.01 - Certified public accountant in another state; practice privilege; conditions; limitations.

1-125.02 - Foreign accountant; temporary practice privilege; conditions; limitations; fee.

1-126 - Certified public accountant; partnership or limited liability company; registration; requirements.

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 - Individual certificates, practice privilege, temporary practice privilege, registration, and permits; disciplinary action; grounds.

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.

1-152 - Certified public accountant or public accountant; partnership or limited liability company; use of titles or 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.

1-161 - Certified public accountant; public accountant; false use of partnership or limited liability company designation; prohibition.

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.