1-171. Audit, report, or financial statement; federal regulation; made by whom.
53 words·~1 min read·
/ne/chapter-1/1-171A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.