Partnership or limited liability company; use of terms; requirements.

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1-158. Partnership or limited liability company; use of terms; requirements.

No person shall sign or affix a partnership or limited liability company name, with any wording indicating that it is a partnership or limited liability company composed of accountants, auditors, or persons having expert knowledge in accounting or auditing, to any accounting or financial statement, or to any report on or certificate to any accounting or financial statement, unless the partnership or limited liability company holds a permit issued under subdivision (1)(b) of section 1-136 which is not revoked or suspended and all of its offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135.

Source

  • Laws 1957, c. 1, § 53, p. 74;
  • Laws 1993, LB 121, § 55;
  • Laws 1997, LB 114, § 48;
  • Laws 2009, LB31, § 30.


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