Nebraska Code § 1-161

Certified public accountant; public accountant; 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.

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