reglab/housing_qa huggingface dataset:
NE Code § 1-143 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-143 - Disciplinary action; appearance by accused; privileges.

1-143.  Disciplinary action; appearance by accused; privileges.At any hearing the accused may appear in person and by counsel, produce evidence and witnesses on his or her own behalf, cross-examine witnesses, and examine such evidence as may be produced against him or her. The accused shall be entitled, on application to the board, to the issuance of subpoenas to compel the attendance of witnesses on his or her behalf.Source   Laws 1957, c. 1, § 38, p. 69;   Laws 1997, LB 114, § 36.
NE Code § 1-144 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-144 - Disciplinary action; hearing; board; powers.

1-144.  Disciplinary action; hearing; board; powers.The board, or any member thereof, may issue subpoenas to compel the attendance of witnesses and the production of documents and may administer oaths, take testimony, hear proofs, and receive exhibits in evidence in connection with or upon hearing under the Public Accountancy Act. In case of disobedience to a subpoena the board may invoke the aid of any court of this state in requiring the attendance and testimony of witnesses and the production of documentary evidence.Source   Laws 1957, c. 1, § 39, p. 69;   Laws 1997, LB 114, § 37.
NE Code § 1-145 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-145 - Disciplinary action; board; rules of evidence.

1-145.  Disciplinary action; board; rules of evidence.The board shall not be bound by rules of evidence.Source   Laws 1957, c. 1, § 40, p. 69;   Laws 1997, LB 114, § 38.
NE Code § 1-146 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-146 - Disciplinary action; record of hearing.

1-146.  Disciplinary action; record of hearing.A stenographic record of the hearing shall be kept and a transcript thereof filed with the board.Source  Laws 1957, c. 1, § 41, p. 69.
NE Code § 1-147 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-147 - Disciplinary action; board; legal representation.

1-147.  Disciplinary action; board; legal representation.At all hearings, the Attorney General of this state, or one of his assistants designated by him, or such other legal counsel as may be employed, shall appear and represent the board.Source  Laws 1957, c. 1, § 42, p. 69.
NE Code § 1-148 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-148 - Disciplinary action; action of board.

1-148.  Disciplinary action; action of board.Upon the completion of any hearing, the board, by majority vote, shall have the authority through entry of a written order to take in its discretion any or all of the following actions:(1) Issuance of censure or reprimand;(2) Suspension of judgment;(3) Placement of the permitholder, certificate holder, registrant, or person exercising the practice privilege or the temporary practice privilege on probation;(4) Placement of a limitation or limitations on the permit, certificate, or registration and upon the right of the permitholder, certificate holder, registrant, or person exercising the practice privilege or the temporary practice privilege to practice the profession to such extent, scope, or type of practice for such time and under such conditions as are found necessary and proper;(5) Imposition of a civil penalty not to exceed ten thousand dollars, except that the board shall not impose a civil penalty under this subdivision for any cause enumerated in subdivisions (5) through (9) of section 1-137 and subdivisions (1) and (2) of section 1-138. The amount of the penalty shall be based on the severity of the violation;(6) Entrance of an order of suspension of the permit, certificate, registration, or practice privilege or temporary practice privilege;(7) Entrance of an order of revocation of the permit, certificate, registration, or practice privilege or temporary practice privilege;(8) Imposition of costs as in ordinary civil actions in the district court, which may include attorney and hearing officer fees incurred by the board and the expenses of any investigation undertaken by the board; or(9) Dismissal of the action.Source   Laws 1957, c. 1, § 43, p. 70;   Laws 1993, LB 41, § 6;   Laws 1994, LB 957, § 6;   Laws 1997, LB 114, § 39;  Laws 2009, LB31, § 24. Annotations The Board of Public Accountancy has discretion to impose attorney fees incurred by the board, which may include fees for an attorney who represents the board and serves as the "prosecutor" in a disciplinary case. Zwygart v. State, 273 Neb. 406, 730 N.W.2d 103 (2007).
NE Code § 1-149 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-149 - Disciplinary action; appeal; procedure.

1-149.  Disciplinary action; appeal; procedure.Any decision of the board may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act.Source   Laws 1957, c. 1, § 44, p. 70;   Laws 1988, LB 352, § 1. Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 1-150 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-150 - Disciplinary action; additional board powers.

1-150.  Disciplinary action; additional board powers.Upon application in writing and after hearing pursuant to notice, the board may issue a new certificate to a certified public accountant whose certificate has been revoked, may permit the reregistration of a person whose registration has been revoked, or may reissue or modify the suspension of any permit which has been revoked or suspended.Source   Laws 1957, c. 1, § 45, p. 71;   Laws 1997, LB 114, § 40.
NE Code § 1-151 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-151 - Certified public accountant; person; use of term C.P.A.; requirements.

1-151.  Certified public accountant; person; use of term C.P.A.; requirements.No person shall assume or use the title or designation certified public accountant or the abbreviation C.P.A. or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a certified public accountant unless such person (1) is classified as inactive under section 1-136 or (2) has been issued a certificate as a certified public accountant under sections 1-114 to 1-124 and holds a permit issued under subdivision (1)(a) of section 1-136 which is not revoked or suspended and all of such person's offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135.Source   Laws 1957, c. 1, § 46, p. 71;   Laws 1984, LB 473, § 20;   Laws 1997, LB 114, § 41;  Laws 2009, LB31, § 25.
NE Code § 1-152 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-152 - Certified public accountant or public accountant; partnership or limited liability company; use of titles or term C.P.A.; requirements.

1-152.  Certified public accountant or public accountant; partnership or limited liability company; use of titles or term C.P.A.; requirements.No partnership or limited liability company shall assume or use the title or designation certified public accountant or public accountant or the abbreviation C.P.A. or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such partnership or limited liability company is composed of certified public accountants unless such partnership or limited liability company is registered as a partnership of certified public accountants or a limited liability company of certified public accountants under section 1-126 and holds a permit issued under subdivision (1)(b) of section 1-136 which is not revoked or suspended and all of such partnership's or limited liability company's offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135.Source   Laws 1957, c. 1, § 47, p. 72;   Laws 1993, LB 121, § 51;   Laws 1997, LB 114, § 42;  Laws 2009, LB31, § 26.
NE Code § 1-153 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-153 - Peer review; rules and regulations.

1-153.  Peer review; rules and regulations.The board may adopt and promulgate rules and regulations to require a firm to enroll in and comply with all requirements of a board-approved program of peer review and comply with all restrictions placed on any permit by the board in response to the results of a peer review.Source Laws 2015, LB159, § 3.
NE Code § 1-155 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-155 - Use of terms, prohibited; exception.

1-155.  Use of terms, prohibited; exception.Except as otherwise provided in this section, no person, partnership, or limited liability company shall assume or use the title or designation certified accountant, public accountant, chartered accountant, enrolled accountant, licensed accountant, or registered accountant or any other title or designation likely to be confused with certified public accountant or any of the abbreviations C.A., P.A., E.A., R.A., or L.A. or similar abbreviations likely to be confused with C.P.A. No person shall assume or use the title or designation enrolled agent or E.A. except a person so designated by the Internal Revenue Service. Any person who holds a permit issued under section 1-136 which is not revoked or suspended and all of whose offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135 may hold himself or herself out to the public as an accountant or auditor.Source   Laws 1957, c. 1, § 50, p. 73;   Laws 1993, LB 121, § 53;   Laws 1997, LB 114, § 45;  Laws 2009, LB31, § 27.
NE Code § 1-156 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-156 - Corporation; use of terms, prohibited; exception.

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.Source   Laws 1957, c. 1, § 51, p. 73;   Laws 1997, LB 114, § 46;  Laws 2009, LB31, § 28.
NE Code § 1-157 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-157 - Accountant or auditor; use of terms; when permitted.

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.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.
NE Code § 1-158 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-158 - Partnership or limited liability company; use of terms; requirements.

1-158.  Partnership or limited liability company; use of terms; requirements.No person shall sign or affix a partnership or limited liability company name, with any wording indicating that it is a partnership or limited liability company composed of accountants, auditors, or persons having expert knowledge in accounting or auditing, to any accounting or financial statement, or to any report on or certificate to any accounting or financial statement, unless the partnership or limited liability company holds a permit issued under subdivision (1)(b) of section 1-136 which is not revoked or suspended and all of its offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135.Source   Laws 1957, c. 1, § 53, p. 74;   Laws 1993, LB 121, § 55;   Laws 1997, LB 114, § 48;  Laws 2009, LB31, § 30.
NE Code § 1-159 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-159 - Corporation; use of terms; requirements.

1-159.  Corporation; use of terms; requirements.No person shall sign or affix a corporate name with any wording indicating that it is a corporation performing services as accountants or auditors or composed of accountants or auditors or persons having expert knowledge in accounting or auditing, to any accounting or financial statement, or to any report on or certificate to any accounting or financial statement, 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 may affix its corporate name with the wording indicated above.Source   Laws 1957, c. 1, § 54, p. 75;   Laws 1997, LB 114, § 49;  Laws 2009, LB31, § 31.
NE Code § 1-160 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-160 - Public accountant; absence of permit; requirement to so state; exceptions.

1-160.  Public accountant; absence of permit; requirement to so state; exceptions.No person, partnership, limited liability company, or corporation not holding a permit issued under section 1-136 which is not revoked or suspended shall hold himself, herself, or itself out to the public as an accountant or auditor by use of either or both of such words on any sign, card, or letterhead or in any advertisement or directory without indicating thereon or therein that such person, partnership, limited liability company, or corporation does not hold such a permit. This section shall not prohibit any officer, employee, partner, member, or principal of any organization from describing himself or herself by the position, title, or office he or she holds in such organization nor any act of any public official or public employee in the performance of his or her duties as such.Source   Laws 1957, c. 1, § 55, p. 75;   Laws 1993, LB 121, § 56;   Laws 1997, LB 114, § 50.
NE Code § 1-161 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-161 - Certified public accountant; public accountant; false use of partnership or limited liability company designation; prohibition.

1-161.  Certified public accountant; public accountant; false use of partnership or limited liability company designation; prohibition.No person shall assume or use the title or designation certified public accountant or public accountant in conjunction with names indicating or implying that there is a partnership or a limited liability company or in conjunction with the designation "and company" or "and Co." or a similar designation if, in any such case, there is in fact no bona fide partnership or limited liability company registered under section 1-126.Source   Laws 1957, c. 1, § 56, p. 75;   Laws 1993, LB 121, § 57;   Laws 1997, LB 114, § 51;  Laws 2009, LB31, § 32.
NE Code § 1-162 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-162 - Certified public accountant; employees and assistants; not prohibited.

1-162.  Certified public accountant; employees and assistants; not prohibited.Nothing contained in the Public Accountancy Act shall prohibit any person not a certified public accountant from serving as an employee of, or an assistant to, a certified public accountant or partnership or limited liability company of certified public accountants holding a permit issued under section 1-136 or a foreign accountant exercising the temporary practice privilege under section 1-125.02, except that such employee or assistant shall not issue any accounting or financial statement over his or her name.Source   Laws 1957, c. 1, § 57, p. 76;   Laws 1993, LB 121, § 58;   Laws 1997, LB 114, § 52;  Laws 2009, LB31, § 33.
NE Code § 1-164 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-164 - Banking, law, and agricultural services; not prohibited.

1-164.  Banking, law, and agricultural services; not prohibited.Nothing contained in the Public Accountancy Act shall prohibit any person from carrying on the regular business of banking, nor prohibit any person from carrying on the regular practice of law, nor prohibit any farm organization or agricultural cooperative association, or the employees thereof, from rendering accounting, auditing, or business analysis services when such services are rendered only to its members or to other farm organizations or agricultural cooperative associations.Source   Laws 1957, c. 1, § 59, p. 76;   Laws 1997, LB 114, § 55.
NE Code § 1-164.01 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-164.01 - Services related to financial statements; not prohibited.

1-164.01.  Services related to financial statements; not prohibited.Nothing in the Public Accountancy Act or the rules and regulations adopted and promulgated under the act shall be construed to prohibit any person who does not hold a permit issued under subdivision (1)(a) of section 1-136 from preparing, compiling, or signing financial statements if an accompanying report, letter, or other statement does not express an opinion or other form of assurance as to the fairness, accuracy, or reliability of such statements.Source   Laws 1984, LB 473, § 22;   Laws 1997, LB 114, § 56;  Laws 2009, LB31, § 35.
NE Code § 1-164.02 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-164.02 - Formation of business partnership or limited liability company; not prohibited.

1-164.02.  Formation of business partnership or limited liability company; not prohibited.Nothing in the Public Accountancy Act or the rules and regulations adopted and promulgated under the act shall be construed to prohibit a person holding a certificate as a certified public accountant from forming a business partnership or limited liability company with a person not holding a certificate or permit.Source   Laws 1984, LB 473, § 23;   Laws 1993, LB 121, § 59;   Laws 1997, LB 114, § 57;  Laws 2009, LB31, § 36.
NE Code § 1-164.03 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-164.03 - Use of title accountant; not prohibited.

1-164.03.  Use of title accountant; not prohibited.Nothing in the Public Accountancy Act or the rules and regulations adopted and promulgated under the act shall be construed to prohibit a person not holding a certificate or permit from using the title accountant in his or her business practices.Source   Laws 1984, LB 473, § 24;   Laws 1997, LB 114, § 58.
NE Code § 1-165 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-165 - Board; unlawful practice; injunction.

1-165.  Board; unlawful practice; injunction.Whenever, in the judgment of the board, any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of sections 1-151 to 1-161, the board may make application to the appropriate court for an order enjoining such acts or practices, and upon a showing by the board that such person has engaged, or is about to engage, in any such acts or practices, an injunction, a restraining order, or such other order as may be appropriate shall be granted by such court without bond.Source   Laws 1957, c. 1, § 60, p. 76;   Laws 1997, LB 114, § 59.
NE Code § 1-166 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-166 - Unlawful use of terms; penalty.

1-166.  Unlawful use of terms; penalty.Any person who violates sections 1-151 to 1-161 shall be guilty of a Class II misdemeanor. If a member of the board has reason to believe that any person is liable to punishment under this section, the board may certify the facts to the Attorney General of this state, who may in his or her discretion cause appropriate proceedings to be brought.Source   Laws 1957, c. 1, § 61, p. 77;   Laws 1977, LB 40, § 1;   Laws 1997, LB 114, § 60.
NE Code § 1-167 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-167 - Unlawful use of terms; advertising; prima facie evidence of violation.

1-167.  Unlawful use of terms; advertising; prima facie evidence of violation.The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's name in conjunction with the words certified public accountant or any abbreviation thereof or public accountant or any abbreviation thereof shall be prima facie evidence in any action brought under section 1-165 or 1-166 that the person whose name is so displayed caused or procured the display or uttering of such card, sign, advertisement, or other printed, engraved, or written instrument or device and that such person is holding himself or herself out to be a certified public accountant holding a permit issued under section 1-136. In any such action evidence of the commission of a single act prohibited by the Public Accountancy Act shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct.Source   Laws 1957, c. 1, § 62, p. 77;   Laws 1997, LB 114, § 61;  Laws 2009, LB31, § 37.
NE Code § 1-168 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-168 - Certified public accountant; working papers and memoranda; property rights.

1-168.  Certified public accountant; working papers and memoranda; property rights.All statements, records, schedules, working papers, and memoranda made by a certified public accountant incident to or in the course of professional service to clients by such accountant, except reports submitted by a certified public accountant to a client, shall be and remain the property of such accountant in the absence of an express agreement between such accountant and the client to the contrary. No such statement, record, schedule, working paper, or memorandum shall be sold, transferred, or bequeathed, without the consent of the client or his or her personal representative or assignee, to anyone other than one or more surviving partners or limited liability company members or new partners or limited liability company members of such accountant.Source   Laws 1957, c. 1, § 63, p. 77;   Laws 1993, LB 121, § 60;   Laws 1994, LB 884, § 2;  Laws 2009, LB31, § 38.
NE Code § 1-169 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-169 - Transferred to section 1-105.

1-169.  Transferred to section 1-105.