(a) The Board or any aggrieved person may file a complaint against any individual or firm holding a permit to practice or any certificate holder. All complaints shall be received and investigated by the Division in accordance with § 8735 of Title 29, and the Division shall be responsible for issuing a final written report at the conclusion of its investigation. The Division may refer a complaint against an individual practicing under § 109 of this title to the state of licensure for handling.
(b) When it is determined that an individual or firm is engaged in the practice of certified public accountancy or public accountancy without having first obtained the appropriate permit, the Board shall apply to the Division of Professional Regulation to issue a cease and desist order.
(c) Any complaints involving allegations of unprofessional conduct or incompetence shall be investigated by the Division of Professional Regulation.
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.