Nebraska Statutes 1-161. Certified public accountant; publicaccountant; false use of partnership or limited liability company designation;prohibition
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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.
Terms Used In Nebraska Statutes 1-161
- Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person shall: include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801