{"data":{"id":"us-ne/neb.-rev.-stat.-1-171","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 1-171","heading":"Neb. Rev. Stat. § 1-171","body":"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.","path":["NE Code","Chapter 1"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=1-171","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"2850153b8b7ddc605869d9740df238e04a9a5ab40939c432f26b7ff8dacd2902","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-1-170","next":"us-ne/neb.-rev.-stat.-20-113"},"notice":"GroundRules: Original legal text. Not legal advice."}