2014 Delaware Code
Title 24 - Professions and Occupations
CHAPTER 1. BOARD OF ACCOUNTANCY
§ 109. Reciprocity

(a) The Board shall issue a permit to a holder of a certificate or permit issued by another state upon a showing that the applicant:

(1) Meets all current requirements in this State for issuance of a certificate or permit at the time the application is made;

(2) At the time of the issuance of the applicant's certificate or permit in the other state, met all such requirements then applicable in this State;

(3) Has had 5 years' experience in the practice of certified public accountancy or its equivalent, with such experience having been obtained after passing the examination upon which the applicant's certificate was based and within the 10 years immediately preceding the applicant's application; or

(4) Meets the requirements of § 107(a)(5) of this title, the requirements of § 107(a)(6) of this title, if applicable, and, the requirements of § 107(f) of this title.

(b) The applicant shall contact the licensing authority or comparable agency in such other jurisdiction or jurisdictions in which the applicant currently or previously has been authorized to practice and shall request that the jurisdiction provide a certified statement as to whether or not there are or have been any disciplinary proceedings or unresolved complaints pending against the applicant, or whether the applicant has engaged in any of the acts or offenses that would be grounds for disciplinary action under this chapter. In the event that a disciplinary proceeding or unresolved complaint is pending, the applicant shall not be issued a permit until the proceeding or complaint has been resolved. Applicants for permits to practice in this State shall be deemed to have given consent to the release of such information and to waive all objections to the admissibility of such evidence.

71 Del. Laws, c. 139, § 1; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 128, § 4; 76 Del. Laws, c. 418, § 14.;