Audit, report, or financial statement; federal regulation; made by whom.

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  2. Nebraska Revised Statutes
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  4. Audit, report, or financial statement; federal regulation; made by whom.

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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.


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