Nebraska Revised Statutes
Chapter 1 - Accountants
1-171 - Audit, report, or financial statement; federal regulation; made by whom.

1-171. Audit, report, or financial statement; federal regulation; made by whom.
Whenever any federal regulation requires any audit, report, financial statement, or other document to be prepared by a certified public accountant, such requirement shall be construed to mean a certified public accountant holding a permit issued under subdivision (1)(a) of section 1-136 or a person exercising the practice privilege or temporary practice privilege.
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.