1-171 Audit Report Or Financial Statement Federal Regulation Made By Whom

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 </codes/nebraska/2009/Chapter1/1-136.html> 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.