(a) If a complaint is filed with the Board pursuant to § 8735 of Title 29, alleging violation of § 117 of this title, the Board shall set a time and place to conduct a hearing on the complaint. Notice of the hearing shall be given and the hearing conducted in accordance with this chapter, § 8735 of Title 29 and the Administrative Procedures Act, Chapter 101 of Title 29.
(b) Upon reaching its conclusion of law and determining an appropriate sanction, if any, the Board shall issue a written decision and order in accordance with § 10128 of Title 29. The order must restate the factual findings, but need not summarize the evidence presented. The decision and order may be issued over the signature of only the President or other officer of the Board. The decision and order must be sent by certified mail, return receipt requested, to the subject of the complaint.
(c) [Repealed.]
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.