Delaware Code
Title 24 - Professions and Occupations
Chapter 1. BOARD OF ACCOUNTANCY

§ 101. Objectives and functions. - The primary objective of the Board of Accountancy, to which...

§ 102. Definitions. - The following definitions shall apply, unless the definition is inappropriate...

§ 103. Board of Accountancy; appointments; qualifications; term; vacancies. - (a) There is created a State Board of Accountancy which...

§ 104. Officers; meetings; conduct of business; quorum; absences. - (a) The Board shall hold a regularly scheduled business meeting...

§ 105. Powers and duties. - (a) The Board of Accountancy shall have the authority to:...

§ 106. Certificate or permit required. - (a) The use of the title or designation “certified public...

§ 107. Requirements and qualifications for a permit to practice as a certified public accountant [Effective until Jan. 1, 2023]. - (a) Each person who is engaged in the practice of...

§ 107. Requirements and qualifications for a permit to practice as a certified public accountant [Effective Jan. 1, 2023]. - (a) Each person who is engaged in the practice of...

§ 108. Issuance and renewal of CPA permits to practice and maintenance of competency; reciprocity. - (a) The Board shall grant or renew permits to practice...

§ 109. Substantial equivalency. - (a) (1) An individual whose principal place of business is...

§ 110. Requirements for permits to practice public accountancy [Effective until Jan. 1, 2023]. - (a) Each person who intends to be or is engaged...

§ 110. Requirements for permits to practice public accountancy [Effective Jan. 1, 2023]. - (a) Each person who intends to be or is engaged...

§ 111. Requirements for permits to practice by firms. - (a) Each firm with an office in this State and...

§ 112. Professional responsibilities. - While § 111(a) of this title requires firms to obtain...

§ 113. Examinations. - The Board may, by regulation, prescribe the terms and conditions...

§ 115. Prohibited acts; limitation of services. - (a) No person or firm shall perform compilation, review or...

§ 116. Complaints. - (a) The Board or any aggrieved person may file a...

§ 117. Unprofessional conduct. - An individual holding a certificate and any individual or firm...

§ 118. Disciplinary sanctions. - (a) The Board may impose any of the following sanctions...

§ 119. Board hearings; procedures. - (a) If a complaint is filed with the Board pursuant...

§ 120. Ownership of working papers. - (a) All statements, records, schedules, working papers and memoranda made...

§ 121. Violations; penalties. - (a) Where the Board has determined, upon notice and hearing...

§ 124. Renewals. - In the event that a permit holder fails to timely...

§ 127. Permitted titles and safe harbor language. - (a) Notwithstanding any provision to the contrary contained herein, an...