1-164.03 – Use of title accountant; not prohibited.
1-164.03. Use of title accountant; not prohibited. Nothing in the Public Accountancy Act or the rules and regulations adopted and promulgated under the act shall be construed to prohibit a person not holding a certificate or permit from using the title accountant in his or her business practices. Source Laws 1984, LB 473, § 24; […]
1-165 – Board; unlawful practice; injunction.
1-165. Board; unlawful practice; injunction. Whenever, in the judgment of the board, any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of sections 1-151 to 1-161, the board may make application to the appropriate court for an order enjoining such acts or practices, […]
1-166 – Unlawful use of terms; penalty.
1-166. Unlawful use of terms; penalty. Any person who violates sections 1-151 to 1-161 shall be guilty of a Class II misdemeanor. If a member of the board has reason to believe that any person is liable to punishment under this section, the board may certify the facts to the Attorney General of this state, […]
1-167 – Unlawful use of terms; advertising; prima facie evidence of violation.
1-167. Unlawful use of terms; advertising; prima facie evidence of violation. The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person’s name in conjunction with the words certified public accountant or any abbreviation thereof or public accountant or any abbreviation thereof […]
1-168 – Certified public accountant; working papers and memoranda; property rights.
1-168. Certified public accountant; working papers and memoranda; property rights. All statements, records, schedules, working papers, and memoranda made by a certified public accountant incident to or in the course of professional service to clients by such accountant, except reports submitted by a certified public accountant to a client, shall be and remain the property […]
1-169 – Transferred to section 1-105.
1-169. Transferred to section 1-105.
1-170 – Audit, report, or financial statement; public agency of state; made by whom.
1-170. Audit, report, or financial statement; public agency of state; made by whom. Whenever any statute or rule or regulation adopted and promulgated by authority of any statute requires that any audit, report, financial statement, or other document for any department, division, board, commission, agency, or officer of this state be prepared by certified public […]
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 […]
1-159 – Corporation; use of terms; requirements.
1-159. Corporation; use of terms; requirements. No person shall sign or affix a corporate name with any wording indicating that it is a corporation performing services as accountants or auditors or composed of accountants or auditors or persons having expert knowledge in accounting or auditing, to any accounting or financial statement, or to any report […]
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 […]