§ 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 or a person
exercising the practice privilege or temporary practice privilege.

Legislative History

Source: Laws 1965, c. 1, § 2, p. 59; Laws 1997, LB 114, § 63; Laws 2009, LB31, § 40.