Nebraska § 1-135 Public accountant; offices; registration;
fee; manager

Nebraska Statutes

§ 1-135 — Public accountant; offices; registration; fee; manager

Nebraska § 1-135

Ch. 1Accountants

This text of Nebraska § 1-135 (Public accountant; offices; registration; fee; manager) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 1-135 (2026).

Text

Each office established or maintained in this
state for the practice of public accountancy in this state by a certified
public accountant, by a partnership of certified public accountants or a limited
liability company of certified public accountants registered under section  1-126 , or by a corporation registered
under section  1-134  shall be registered annually under the Public Accountancy
Act with the board. The board shall charge an annual fee for the registration
of each office as established by the board not to exceed one hundred dollars.
The board shall by rule and regulation prescribe the procedure to be followed
in effecting such registrations.
Each office shall be under the supervision of a manager who holds a
permit issued under section  1-136  which is in full force and effect

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Each office established or maintained in this
state for the practice of public accountancy in this state by a certified
public accountant, by a partnership of certified public accountants or a limited
liability company of certified public accountants registered under section 1-126 , or by a corporation registered
under section 1-134 shall be registered annually under the Public Accountancy
Act with the board. The board shall charge an annual fee for the registration
of each office as established by the board not to exceed one hundred dollars.
The board shall by rule and regulation prescribe the procedure to be followed
in effecting such registrations.
Each office shall be under the supervision of a manager who holds a
permit issued under section 1-136 which is in full force and effect. Such
manager may serve in such capacity at one office only, with the exception
of a manager who is a sole owner of a firm or a sole proprietor, who may manage
one additional office only. Such manager shall be directly responsible for
the supervision and management of each office and may be subject to disciplinary
action for the actions of the person or firm or any persons employed by each
office of the person or firm within the State of Nebraska which relate to
the practice of public accountancy.

Legislative History

Source: Laws 1957, c. 1, § 30, p. 64; Laws 1976, LB 961, § 3; Laws 1979, LB 278, § 4; Laws 1984, LB 473, § 16; Laws 1993, LB 121, § 48; Laws 1994, LB 957, § 5; Laws 1997, LB 114, § 26; Laws 2003, LB 214, § 6; Laws 2003, LB 258, § 1; Laws 2009, LB31, § 16.