(a) No person or firm shall perform compilation, review or audit services, as defined by the American Institute of Certified Public Accountants (AICPA), except holders of a valid permit to practice.
(b) Audit services provided by holders of permits to practice public accountancy shall be limited to services for nonpublic entities.
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.