Board of Accountancy

  1. Law
  2. Delaware Code
  3. Professions and Occupations
  4. Board of Accountancy

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Section
101

Objectives and functions.

Section
102

Definitions.

Section
103

Board of Accountancy; appointments; qualifications; term; vacancies.

Section
104

Officers; meetings; conduct of business; quorum; absences.

Section
105

Powers and duties.

Section
106

Certificate or permit required.

Section
107

Requirements and qualifications for a permit to practice as a certified public accountant.

Section
108

Substantial equivalency [Transferred].

Section
108

Issuance and renewal of CPA permits to practice and maintenance of competency; reciprocity.

Section
109

Substantial equivalency.

Section
110

Requirements for permits to practice public accountancy.

Section
111

Requirements for permits to practice by firms.

Section
112

Professional responsibilities.

Section
113

Examinations.

Section
114

[Reserved.]

Section
115

Prohibited acts; limitation of services.

Section
116

Complaints.

Section
117

Unprofessional conduct.

Section
118

Disciplinary sanctions.

Section
119

Board hearings; procedures.

Section
120

Ownership of working papers.

Section
121

Violations; penalties.

Section
122

Status of existing certificates preserved.

Section
123

Status of existing public accountants preserved.

Section
124

Renewals.

Section
125, 126

[Reserved.]

Section
127

Permitted titles and safe harbor language.