{"data":{"id":"us-ne/neb.-rev.-stat.-1-106","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 1-106","heading":"Neb. Rev. Stat. § 1-106","body":"For purposes of the Public Accountancy Act, unless the context otherwise requires:\n\n(1) Board means the Nebraska State Board of Public Accountancy;\n\n(2) Certificate means a certificate issued under sections 1-114 to 1-124 ;\n\n(3) Firm means a partnership, limited liability company, or corporation engaged in the practice of public accountancy in this state entitled to register with the board or a proprietorship engaged in the practice of public accountancy in this state;\n\n(4) Partnership includes, but is not limited to, a limited liability partnership;\n\n(5) Peer review means a review of one or more aspects of the professional work of a firm that either or both performs attest engagements or performs compilations by an active certified public accountant who is the holder of a permit issued under subdivision (1)(a) of section 1-136 or the equivalent issued by another state and who is not affiliated with the firm being reviewed;\n\n(6) Permit means a permit to engage in the practice of public accountancy in this state issued under section 1-136 ;\n\n(7) Practice privilege means the privilege of an accountant to practice public accountancy or hold himself or herself out as a certified public accountant in this state in accordance with section 1-125.01 ;\n\n(8) State means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or insular possession subject to the jurisdiction of the United States; and\n\n(9) Temporary practice privilege means the privilege of a foreign accountant to temporarily practice public accountancy in this state in accordance with section 1-125.02 .","path":["NE Code","Chapter 1"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=1-106","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"684dfa2cf8ef94c9481fdb2cca8c74ec65f3d88c4ec893594adb78081d46c051","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-1-105.01","next":"us-ne/neb.-rev.-stat.-1-107"},"notice":"GroundRules: Original legal text. Not legal advice."}