Nebraska § 1-168 - Certified public accountant; working papers and memoranda; property rights.
Full text of Nebraska Revised Statutes of Nebraska § 1-168 — Certified public accountant; working papers and memoranda; property rights., with citation guidance and answers to common questions.
§ 1-168. Certified public accountant; working papers and memoranda; property rights.
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.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 1-168
What does Revised Statutes of Nebraska § 1-168 cover?
Section 1-168 ("Certified public accountant; working papers and memoranda; property rights.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 1-168?
A common citation format is "Revised Statutes of Nebraska § 1-168" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 1-168 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.