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35,870 statutes · page 3 of 1,794
United States — Nebraska
1 provisions
At all hearings, the Attorney General, one of his designated assistants, or other employed legal counsel must appear and represent the board.
United States — Nebraska
1 provisions
After a hearing, the board may issue a written order imposing listed disciplinary actions, including censure, probation, suspension, revocation, costs, dismissal, and a civil penalty up to $10,000.
United States — Nebraska
1 provisions
A board decision may be appealed, and the appeal must follow the Administrative Procedure Act.
United States — Nebraska
1 provisions
The board may, after written application and notice hearing, issue a new certificate, allow reregistration, or reissue/modify a permit suspension in certain revoked or suspended cases.
United States — Nebraska
1 provisions
No person may use the title or designation “certified public accountant” or “C.P.A.” unless the person qualifies under the listed exceptions.
United States — Nebraska
1 provisions
Partnerships and limited liability companies must not use CPA-related titles or similar wording unless they meet the listed registration, permit, and office-registration conditions.
United States — Nebraska
1 provisions
The board may issue rules requiring a firm to join and follow a peer review program and to follow permit restrictions tied to peer review results.
United States — Nebraska
1 provisions
The section limits who may use certain accounting titles and abbreviations, and it lets qualifying permit holders hold themselves out to the public as accountants or auditors.
United States — Nebraska
1 provisions
Corporations generally may not use protected accountancy titles or confusing abbreviations, but a qualifying registered and permitted corporation may use words like accountant or auditor to show it practices public accountancy.
United States — Nebraska
1 provisions
A person generally may not sign financial statements or related opinions, reports, or certificates using wording that suggests they are an accountant or auditor unless they have a valid permit and their offices are properly maintained and registered.
United States — Nebraska
1 provisions
A person must not use a partnership or LLC name suggesting the firm is made up of accountants or auditors on accounting or financial statements, reports, or certificates, unless the firm has the required permit and its offices are properly maintained and registered.
United States — Nebraska
1 provisions
A person may not use a corporate name in wording that suggests the corporation provides accounting or auditing services on accounting-related statements or certificates, unless the corporation is registered and has a valid permit under the cited sections.
United States — Nebraska
1 provisions
People and entities without a valid permit may not hold themselves out as accountants or auditors without saying they lack the permit.
United States — Nebraska
1 provisions
No person may use “certified public accountant” or “public accountant” with partnership/LLC-style wording unless there is a bona fide partnership or LLC registered under section 1-126.
United States — Nebraska
1 provisions
A non-CPA may work as an employee or assistant to a CPA, qualifying firm, or foreign accountant with temporary practice privilege, but may not issue accounting or financial statements in their own name.
United States — Nebraska
1 provisions
Firms may have owners who are not certified public accountants, but only if the listed ownership, conduct, and approval conditions are met.
United States — Nebraska
1 provisions
The Public Accountancy Act may not be used to stop banking, law practice, or certain farm-related organizations from providing listed accounting services when the services are only for members or related farm groups.
United States — Nebraska
1 provisions
A person without the specified permit may prepare, compile, or sign financial statements, so long as the accompanying report or statement does not give an opinion or assurance about the statements.
United States — Nebraska
1 provisions
A certified public accountant is not prohibited from forming a business partnership or limited liability company with someone who does not hold a certificate or permit.
United States — Nebraska
1 provisions
A person without a certificate or permit may use the title accountant in business.