Persons who may perform assurance services and audits or issue reports.

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Any CPA or PA holding a valid permit, or an individual granted practice privileges under Section 15.12A of this title, may perform assurance services, including audit services, and issue a report required by any statute, charter, ordinance, trust or other legal instrument.

Added by Laws 1971, c. 324, § 2, emerg. eff. June 24, 1971. Amended by Laws 1992, c. 272, § 31, eff. Sept. 1, 1992. Renumbered from § 15.32 of this title by Laws 1992, c. 272, § 34, eff. Sept. 1, 1992. Amended by Laws 2004, c. 125, § 31, eff. Nov. 1, 2004; Laws 2009, c. 45, § 23, emerg. eff. April 14, 2009.


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