Nebraska § 8-2719 - Audited financial statement; other information; filing; requirements.
Full text of Nebraska Revised Statutes of Nebraska § 8-2719 — Audited financial statement; other information; filing; requirements., with citation guidance and answers to common questions.
§ 8-2719. Audited financial statement; other information; filing; requirements.
(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.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 8-2719
What does Revised Statutes of Nebraska § 8-2719 cover?
Section 8-2719 ("Audited financial statement; other information; filing; requirements.") 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 § 8-2719?
A common citation format is "Revised Statutes of Nebraska § 8-2719" (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 § 8-2719 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.