§ 1-157 — Accountant or auditor; use of terms; when permitted

No person shall sign or affix his or her
name or any trade or assumed name used by him or her in his or her profession
or business with any wording indicating that he or she is an accountant or
auditor or with any wording indicating that he or she has expert knowledge
in accounting or auditing to any accounting or financial statement or to any
opinion on, report on, or certificate to any accounting or financial statement
unless he or she holds a permit issued under subdivision (1)(a) of section 1-136 which is not revoked or suspended and all of his or her offices in this
state for the practice of public accountancy are maintained and registered
as required under section 1-135 . This section shall not prohibit any officer,
employee, partner, limited liability company member, or principal of any organization
from affixing his or her signature to any statement or report in reference
to the financial affairs of the organization with any wording designating
the position, title, or office which he or she holds in the organization,
nor shall this section prohibit any act of a public official or public employee
in the performance of his or her duties as such.

Legislative History

Source: Laws 1957, c. 1, § 52, p. 74; Laws 1993, LB 121, § 54; Laws 1994, LB 884, § 1; Laws 1997, LB 114, § 47; Laws 2009, LB31, § 29.