CHAPTER 10 – PUBLIC ACCOUNTING OFFICES（第十章公共会计办公室）.pdf

CHAPTER 10 – PUBLIC ACCOUNTING OFFICES 001 Statutory Principles; Definitions. Each office established or maintained in this state pursuant to Nebraska Revised Statutes, Section 1-135 of the Act for the practice of public accounting, by a certified public accountant, by a partnership of certified public accountants, or by a professional corporation of certified public accountants shall be registered annually under the provisions of section 1-125 and 1-135 of the Act. Such offices shall be in compliance with the provisions of this chapter. 001.0l “Office” shall mean a permanent place of business where the practice of public accountancy is performed by a certified public accountant, partnership of certified public accountants, or professional corporation of certified public accountants. 00l.02 “Manager” shall mean an active permit holder who is a staff employee, shareholder or partner in a firm, and who is designated by the firm to manage the office of the firm in Nebraska. 001.03 “Work space” shall mean a temporary location maintained by a certified public accountant, partnership of certified public accountants, or professional corporation of certified public accountants. 002 Manager; responsibilities; duties; restrictions. 002.01 Each firm shall register with the Board, on at least an annual basis, a listing of the names of its office managers, along with other information as required by the Board on such registration forms. In addition, each firm shall notify the Board of any changes in the managership of any office it maintains in the state of Nebraska, within thirty days of making such change. 002.02 Each office shall be under the direct