§ 1-126 — Certified public accountant; partnership or limited liability company; registration; requirements

Nebraska § 1-126

• Jurisdiction: Nebraska
• Ch. 1: Accountants

Text

A
partnership or limited liability company engaged in this state in the practice
of public accountancy may register with the board as a partnership or limited
liability company of certified public accountants if it meets the following
requirements:
(1) At least one partner of the partnership or member of the limited
liability company shall be a certified public accountant of this state in
good standing;
(2) Each partner of the partnership who is a certified public accountant
or member of the limited liability company who is a certified public accountant
personally engaged within this state in the practice of public accountancy
as a partner or member thereof shall be a certified public accountant of this
state in good standing;
(3) Each partner of the partnership who is a certified public accountant
or member of the limited liability company who is a certified public accountant
shall be a certified public accountant of some state in good standing; and
(4) Each resident manager in charge of an office of the partnership
or limited liability company in this state shall be a certified public accountant
of this state in good standing.
An application for such registration shall be made upon the affidavit
of a general partner of such partnership or a member of such limited liability
company who is a certified public accountant of this state in good standing.
The board shall in each case determine whether the applicant is eligible for
registration.
A partnership or limited liability company which is so registered and
which holds a permit issued under subdivision (1)(b) of
section 1-136 may use the words certified public accountants or the abbreviation
C.P.A.'s in connection with its partnership or limited liability company name.
Notification shall be given to the board, pursuant to board rules and
regulations, regarding the admission to or withdrawal of a partner from any
partnership or a member from any limited liability company so registered.

Legislative History

Source: Laws 1957, c. 1, § 21, p. 61; Laws 1993, LB 121, § 46; Laws 1994, LB 957, § 3; Laws 1997, LB 114, § 23; Laws 2009, LB31, § 14.