2017 Nebraska Revised Statutes
Chapter 1 - ACCOUNTANTS
1-171 Audit, report, or financial statement; federal regulation; made by whom.

Universal Citation: NE Code § 1-171 (2017)

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

  • Laws 1965, c. 1, § 2, p. 59;
  • Laws 1997, LB 114, § 63;
  • Laws 2009, LB31, § 40.

Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.