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Delaware Code
Title 24
1
Del. Code Ann. tit. 24, ch. 1
Board of Accountancy
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101
Objectives and functions
102
Definitions [Effective until July 1, 2026]
102
Definitions [Effective July 1, 2026]
103
Board of Accountancy; appointments; qualifications; term; vacancies
104
Officers; meetings; conduct of business; quorum; absences
105
Powers and duties
106
Certificate or permit required
107
Requirements and qualifications for a permit to practice as a certified public accountant [Effective until July 1, 2026]
107
Requirements and qualifications for a permit to practice as a certified public accountant [Effective July 1, 2026]
108
Substantial equivalency [Transferred]
108
Issuance and renewal of CPA permits to practice and maintenance of competency; reciprocity [Effective until July 1, 2026]
108
Issuance and renewal of CPA permits to practice and maintenance of competency; reciprocity [Effective July 1, 2026]
109
Substantial equivalency [Effective until July 1, 2026]
109
Practice privileges [Effective July 1, 2026]
110
Requirements for permits to practice public accountancy
111
Requirements for permits to practice by firms
112
Professional responsibilities
113
Examinations
114
[Reserved]
115
Prohibited acts; limitation of services
116
Complaints
117
Unprofessional conduct
118
Disciplinary sanctions
119
Board hearings; procedures
120
Ownership of working papers
121
Violations; penalties
122
Status of existing certificates preserved
123
Status of existing public accountants preserved
124
Renewals
125, 126
[Reserved]
127
Permitted titles and safe harbor language