For purposes of the Public Accountancy Act, unless the context otherwise requires: (1) Board means the Nebraska State Board of Public Accountancy;
(2) Certificate means a certificate issued under sections 1-114 to 1-124;
(3) Firm means a partnership, corporation, or limited liability company engaged in the practice of public accountancy in this state entitled to register with the board;
(4) Partnership includes, but is not limited to, a limited liability partnership;
(5) Permit means a permit to engage in the practice of public accountancy in this state issued under section 1-136; and
(6) State means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or insular possession subject to the jurisdiction of the United States.
