(a) Notwithstanding any provision to the contrary contained herein, an individual who is not a licensee of the Board shall not be prohibited the use of the following titles:
(b) Notwithstanding any provision to the contrary contained herein, an individual who is not a licensee of the Board shall not be prohibited the use of the following language in connection with financial statements:
“I (we) have prepared the accompanying (financial statements) of (name of entity) as of (time period) for the (period) then ended. This presentation is limited to preparing in the form of financial statements information that is the representation of management (owners).
“I (we) have not audited or reviewed the accompanying financial statements and accordingly do not express an opinion or any other form of assurance on them.
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.