While § 111(a) of this title requires firms to obtain permits to practice, and § 102(10) of this title defines “firm” to include valid partnerships and corporations, this chapter shall not be interpreted to alter professional responsibility standards. All firms and accountants practicing in firms shall continue to be bound by professional responsibility standards no less stringent than those stated in § 608 of Title 8.
Structure Delaware Code
Title 24 - Professions and Occupations
Chapter 1. BOARD OF ACCOUNTANCY
§ 101. Objectives and functions.
§ 103. Board of Accountancy; appointments; qualifications; term; vacancies.
§ 104. Officers; meetings; conduct of business; quorum; absences.
§ 106. Certificate or permit required.
§ 108. Issuance and renewal of CPA permits to practice and maintenance of competency; reciprocity.
§ 109. Substantial equivalency.
§ 110. Requirements for permits to practice public accountancy [Effective until Jan. 1, 2023].
§ 110. Requirements for permits to practice public accountancy [Effective Jan. 1, 2023].
§ 111. Requirements for permits to practice by firms.
§ 112. Professional responsibilities.
§ 115. Prohibited acts; limitation of services.
§ 117. Unprofessional conduct.
§ 118. Disciplinary sanctions.
§ 119. Board hearings; procedures.