Neb. Rev. Stat. § 8-2719
This is the official text of Neb. Rev. Stat. § 8-2719, 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 8-2719
Official statutory text
(1) Each licensee shall, within ninety days after the end of each fiscal year or within any time period after the end of the fiscal year as the director may prescribe, file with the director:
(a) An audited financial statement of the licensee for the fiscal year prepared in accordance with United States generally accepted accounting principles; and
(b) Any other information as the director may reasonably require.
(2) Such audited financial statement shall be prepared by an independent certified public accountant or independent public accountant who is satisfactory to the director.
(3) Such audited financial statement shall include or be accompanied by a certificate of opinion of the independent certified public accountant or independent public accountant that is satisfactory in form and content to the director. If the certificate or opinion is qualified, the director may order the licensee to take any action as the director may find necessary to enable the independent certified public accountant or independent public accountant to remove the qualification.
Laws 2013, LB616, § 19;
Laws 2025, LB474, § 24.
(a) An audited financial statement of the licensee for the fiscal year prepared in accordance with United States generally accepted accounting principles; and
(b) Any other information as the director may reasonably require.
(2) Such audited financial statement shall be prepared by an independent certified public accountant or independent public accountant who is satisfactory to the director.
(3) Such audited financial statement shall include or be accompanied by a certificate of opinion of the independent certified public accountant or independent public accountant that is satisfactory in form and content to the director. If the certificate or opinion is qualified, the director may order the licensee to take any action as the director may find necessary to enable the independent certified public accountant or independent public accountant to remove the qualification.
Laws 2013, LB616, § 19;
Laws 2025, LB474, § 24.
Status: in_force · Read it on the official government site
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