288 Neb. Admin. Code, ch. 10, § 001
Each office established or maintained in this state pursuant to Nebraska Revised Statutes, Section 1-135 of the Act for the practice of public accounting, by a certified public accountant, by a partnership of certified public accountants, or by a professional corporation of certified public accountants shall be registered annually under the provisions of section 1-125 and 1-135 of the Act. Such offices shall be in compliance with the provisions of this chapter.
"Office" shall mean a permanent place of business where the practice of public accountancy is performed by a certified public accountant, partnership of certified public accountants, or professional corporation of certified public accountants.
"Manager" shall mean an active permit holder who is a staff employee, shareholder or partner in a firm, and who is designated by the firm to manage the office of the firm in Nebraska.
"Work space" shall mean a temporary location maintained by a certified public accountant, partnership of certified public accountants, or professional corporation of certified public accountants.
288 Neb. Admin. Code, ch. 10, § 001