Section 288-10-004 - Work Space; advertising; restrictions004.01 A work space, as defined in these rules, may be maintained by a certified public accountant, partnership of certified public accountants, or professional corporation of certified public accountants only in accordance with the following restrictions:004.01A Work space shall be registered with the Board of Public Accountancy by the certified public accountant, partnership of certified public accountants, or professional corporation of certified public accountants within ten days prior to first opening such work space. The Board of Public Accountancy shall also be notified when such work space is closed for a period of more than thirty days.
004.01B Work space may not be advertised on permanent window or door signs, display signs, building directories, letterhead, business cards or in telephone directories, newspapers or other types of advertising.004.01C Work space may be advertised by a temporary window or door sign, which shall be removed when such work space is not open to the general public.004.01D Work space shall not be misrepresented to the public, in any manner or form, as a registered office of a certified public accountant, partnership of certified public accountants, or professional corporation of certified public accountants.004.01E Professional staff of a certified public accountant, partnership of certified public accountants, or professional corporation of certified public accountants may practice public accountancy in such work space only on a part time basis. Supervision of licensed and non-licensed staff who may work in such work space on a part time basis shall be the responsibility of a designated partner or shareholder, or in the case of a sole proprietorship, the sole proprietor.004.01F Work space may have a separate telephone number, for use in communicating with the general public; however the telephone number of such work space shall not be listed in any telephone directory listing, on letterhead or business cards or in any other form of advertising.004.02 Failure to comply with the rules regarding work space may result in disciplinary action against a certified public accountant, partnership of certified public accountants, or professional corporation of certified public accountants.288 Neb. Admin. Code, ch. 10, § 004