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.
Audit, report, or financial statement; federal regulation; made by whom.
Neb. Rev. Stat. § 1-171 — under ACCOUNTANTS.
Neb. Rev. Stat. § 1-171