Current through September 17, 2024
Section 288-10-002 - Manager; responsibilities; duties; restrictions002.01 Each firm shall register with the Board, on at least an annual basis, a listing of the names of its office managers, along with other information as required by the Board on such registration forms. In addition, each firm shall notify the Board of any changes in the managership of any office it maintains in the state of Nebraska, within thirty days of making such change.002.02 Each office shall be under the direct supervision of a registered manager. Such manager may serve in such capacity at one office only.002.03 The registered manager shall supervise all work performed at the office for which he or she is the designated manager. Such manager is responsible for the management of that office and for full compliance by all professional and non-professional staff with provisions of the Public Accountancy Act and the Board's rules and regulations.002.04 Failure to provide adequate supervision shall constitute actions which may result in disciplinary action by the Board of Accountancy.288 Neb. Admin. Code, ch. 10, § 002