§ 1-156 — Corporation; use of terms, prohibited; exception

No corporation shall assume or use the title or
designation certified public accountant or public accountant nor shall any
corporation assume or use the title or designation certified accountant, chartered
accountant, enrolled accountant, licensed accountant, registered accountant,
or any other title or designation likely to be confused with certified public
accountant or
any of the abbreviations C.P.A., P.A., C.A., E.A., R.A., L.A.,
or similar abbreviations likely to be confused with C.P.A., except that a
corporation which is registered under section 1-134 and holds a permit issued
under subdivision (1)(c) of section 1-136 which
is not revoked or suspended and all of such corporation's offices in this
state for the practice of public accountancy are maintained and registered
as required under section 1-135 , may use the words accountant, auditor, and
other appropriate words to indicate that it is engaged in the practice of
public accountancy but may not use the title or designation certified public
accountant, public accountant, certified
accountant, chartered accountant, enrolled accountant, licensed accountant,
registered accountant, or any other title or designation likely to be confused
with certified public accountant or any of the abbreviations C.P.A., C.A.,
E.A., L.A., R.A., or similar abbreviations likely to be confused with C.P.A.

Legislative History

Source: Laws 1957, c. 1, § 51, p. 73; Laws 1997, LB 114, § 46; Laws 2009, LB31, § 28.