1-164.01 Services Related To Financial Statements Not Prohibited

1-164.01. Services related to financial statements; not prohibited.

Nothing in the Public Accountancy Act or the rules and regulations adopted and promulgated under the act shall be construed to prohibit any person who does not hold a permit issued under subdivision (1)(a) of section 1-136 </codes/nebraska/2009/Chapter1/1-136.html> from preparing, compiling, or signing financial statements if an accompanying report, letter, or other statement does not express an opinion or other form of assurance as to the fairness, accuracy, or reliability of such statements.


Laws 1984, LB 473, § 22;
Laws 1997, LB 114, § 56;
Laws 2009, LB31, § 35.