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Legal Opinion

Opinion No. (1980)

Nebraska Attorney General Reports

Decided June 26, 1980Published

1Opinion of the Court

REQUESTED BY: J. Richard Biles, Executive Director, Nebraska State Board of Public Accountancy. Can a CPA Certificate legally be issued to an individual in a name other than the legal name at the time the individual applies and qualifies for the issuance of such a Certificate?

Yes.

The determination of this question involves an examination of the pertinent statutory authority under which the regulation of the Nebraska State Board of Public Accountancy (hereinafter, the Board) are promulgated. Statutes relating to accountants and accountancy are found at section 1-106, et seq., R.R.S. 1943.…

2Cases cited4 opinions

  1. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
  2. Railway Employes' Department v. HansonSupreme Court of the United States · 1956
  3. Hanson v. Union Pacific Railroad CompanyNebraska Supreme Court · 1955
  4. Gregory v. Barr, Acting Director of Rent StabilizationEmergency Court of Appeals · 1953

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