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Form a Business

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

Neb. Rev. Stat. § 1-171
in effect
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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. Laws 1965, c. 1, § 2, p. 59; Laws 1997, LB 114, § 63; Laws 2009, LB31, § 40.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=1-171Fetched: 10/20/2026

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