Neb. Rev. Stat. § 1-168
This is the official text of Neb. Rev. Stat. § 1-168, part of Nebraska’s Rev. Stat — part of the compiled statutory law of Nebraska, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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View Statute 1-168
Official statutory text
All statements, records, schedules, working papers, and memoranda made by a certified public accountant incident to or in the course of professional service to clients by such accountant, except reports submitted by a certified public accountant to a client, shall be and remain the property of such accountant in the absence of an express agreement between such accountant and the client to the contrary. No such statement, record, schedule, working paper, or memorandum shall be sold, transferred, or bequeathed, without the consent of the client or his or her personal representative or assignee, to anyone other than one or more surviving partners or limited liability company members or new partners or limited liability company members of such accountant.
Laws 1957, c. 1, § 63, p. 77;
Laws 1993, LB 121, § 60;
Laws 1994, LB 884, § 2;
Laws 2009, LB31, § 38.
Laws 1957, c. 1, § 63, p. 77;
Laws 1993, LB 121, § 60;
Laws 1994, LB 884, § 2;
Laws 2009, LB31, § 38.
Status: in_force · Read it on the official government site
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