2014 Delaware Code
Title 24 - Professions and Occupations
CHAPTER 1. BOARD OF ACCOUNTANCY
§ 107. Certificate and permit requirements for certified public accountancy

(a) Each person who intends to be or is engaged in the practice of certified public accountancy in this State, whether as a principal or employee of a firm, shall be required to obtain and maintain a valid certificate and permit to practice certified public accountancy, or to qualify for the practice privilege under § 108 of this title. The Board shall grant or renew permits to persons who make application and demonstrate their qualifications in accordance with this section. A certificate and permit to practice certified public accountancy shall be granted by the Board to any person who meets the following requirements:

(1) Is of good character. For purposes of the section, "good character" means that an applicant has not been convicted of a crime that is substantially related to the practice of accountancy; however, after a hearing or review of documentation demonstrating that the applicant meets the specified criteria for a waiver, the Board, by an affirmative vote of a majority of the quorum, may waive this paragraph (a)(1) of this section, if it finds all of the following:

a. For waiver of a felony conviction, more than 5 years have elapsed since the date of the conviction. At the time of the application the applicant may not be incarcerated, on work release, on probation, on parole or serving any part of a suspended sentence and must be in substantial compliance with all court orders pertaining to fines, restitution and community service.

b. For waiver of a misdemeanor conviction or violation, at the time of the application the applicant may not be incarcerated, on work release, on probation, on parole or serving any part of a suspended sentence and must be in substantial compliance with all court orders pertaining to all court orders pertaining to fines, restitution and community service.

c. The applicant is capable of practicing accountancy in a competent and professional manner.

d. The granting of the waiver will not endanger the public health, safety or welfare;

(2) Has completed at least 150 semester hours of college education including a baccalaureate or higher degree conferred by an accredited college or university acceptable to the Board, the total educational program to include an accounting concentration or equivalent as determined by Board rule to be appropriate;

(3) Unless otherwise provided in § 113 of this title, has successfully passed the Uniform Certified Public Accountant Examination and/or such successor examinations as may be required to qualify for a certificate, provided that the applicant may not sit for said exams until that applicant has successfully completed at least 120 semester hours of college education including a baccalaureate or higher degree conferred by an accredited college or university acceptable to the Board, the total educational program to include an accounting concentration or equivalent as determined by Board rule to be appropriate;

(4) Has passed the AICPA self-study course and examination in professional ethics; and

(5) Has had 1 year of experience. This experience shall include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills all of which was verified by a certified public accountant, meeting requirements prescribed by the Board by rule. This experience would be acceptable if it was gained through employment in government, industry, academia or public practice.

(6) If an applicant's certificate was issued more than 4 years prior to the application for issuance of an initial permit under this section, then the applicant, in the 2 years immediately preceding such application must have completed no less than 80 hours of continuing professional education that would have been applicable under subsection (d) or (e) of this section for renewal of such permit.

(b) The Board shall grant or deny any such application for a certificate and permit no later than 120 days after the application is filed in proper form. The Board may refuse or reject an applicant if the Board finds that the applicant has failed to meet the requirements in subsection (a) of this section; has misstated or misrepresented a material fact in connection with the applicant's application; has violated any section of the Code of Professional Conduct for Accountants; has practiced public accountancy or certified public accountancy without being registered in accordance with this chapter; or comes within the provisions of subsection (f) of this section.

(c) In the event that the Board has questions about an applicant's qualifications or application materials, the Board may request an explanation or additional information.

(d) A certificate and permit to practice will be issued to applicants who satisfy the requirements of subsection (a) of this section. Permits shall be renewed biennially. An applicant for renewal of a permit under this section shall show that the applicant has completed no less than 80 hours of continuing professional education in accordance with the Board guidelines during the 2-year renewal period that has elapsed since the last biennial renewal date. If an applicant's initial permit to practice was issued less than 2 years prior to the renewal date, the applicant must fulfill the following continuing professional education requirements:

(1) No continuing education requirement if initial permit was issued less than 1 year prior to the renewal date; or

(2) A prorated continuing professional education requirement based on 80 hours (but no less than 40 hours) if initial permit was issued 1 year or more, but less than 2 years, prior to the renewal date.

(e) The Board may also provide by regulation that fulfillment of continuing professional education requirements of other states will be accepted in lieu of the requirements of subsection (d) of this section; provided, that such other states require at least 80 hours in a 2-year period.

(f) An applicant for initial issuance of a certificate and permit or renewal of permits under this section shall not have engaged in any of the acts or offenses that would be grounds for disciplinary action under this chapter and have no disciplinary proceedings or unresolved complaints pending against the applicant in any jurisdiction where the applicant has previously held or currently holds a permit to practice. Each holder of or applicant for a certificate and permit under this section shall notify the Board in writing, within 30 days after its occurrence, of any issuance, denial, revocation or suspension of a certificate or permit by another state or jurisdiction.

(g) Where the Board has found to its satisfaction that an applicant has been intentionally fraudulent or intentionally supplied false information, it shall report its findings to the Attorney General for further action.

(h) Where the application of a person has been refused or rejected and such applicant feels that the Board has acted without justification; has imposed higher or different standards for the applicant than for other applicants or permit holders; or has in some other manner contributed to or caused the failure of such application, the applicant may appeal to the Superior Court.

(i) Persons who have held valid certificates since June 30, 1985, which were previously issued under former § 107 of this title, but who have never obtained a permit to practice certified public accountancy, are deemed to hold valid certificates and may petition the Board for a permit to practice pursuant to this section.

27 Del. Laws, c. 98, § 3; Code 1915, § 982; 32 Del. Laws, c. 48, §§ 2, 3; Code 1935, § 1093; 45 Del. Laws, c. 82, § 1; 24 Del. C. 1953, § 104; 50 Del. Laws, c. 167, § 2; 55 Del. Laws, c. 193; 58 Del. Laws, c. 511, § 49; 60 Del. Laws, c. 198, § 1; 65 Del. Laws, c. 167, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 139, § 1; 72 Del. Laws, c. 468, § 1; 74 Del. Laws, c. 262, § 3; 75 Del. Laws, c. 128, § 3; 75 Del. Laws, c. 436, § 1; 76 Del. Laws, c. 418, §§ 4-12; 77 Del. Laws, c. 199, § 1; 78 Del. Laws, c. 44, §§ 1, 2.;