2014 Delaware Code
Title 24 - Professions and Occupations
CHAPTER 1. BOARD OF ACCOUNTANCY
§ 111. Requirements for permits to practice by firms

(a) Each firm which maintains an office in this State and which intends to be or is engaged in the practice of certified public accountancy or the practice of public accountancy in this State shall be required to obtain and maintain a valid permit to practice. The Board shall grant or renew permits to firms that make application and demonstrate their qualifications in accordance with this section.

(b) Permits shall be renewed biennially. The Board shall grant or deny any application for issuance or renewal of a permit no later than 120 days after the application is filed in proper form. In any case where the applicant seeks the opportunity to show that issuance or renewal of a permit was mistakenly denied or where the Board is not able to determine whether it should be granted or denied, the Board may issue to the applicant a provisional permit, which shall expire 90 days after its issuance or when the Board determines whether or not to issue or renew the permit for which the application was made, whichever shall first occur.

(c) An applicant for initial issuance or renewal of a permit to practice certified public accountancy under this section shall be required to show that each principal who performs services in this State, or who performs services for a client or clients located in this State, and each employee holding a certificate who performs services in this State, or who performs services for a client or clients located in this State, except for employees who have not as yet accumulated sufficient experience to qualify for a permit under § 107 of this title, holds a valid individual permit to practice certified public accountancy issued under § 107 of this title or qualifies for the practice privilege under § 108 of this title.

(d) An applicant for initial issuance or renewal of a permit to practice public accountancy under this section shall be required to show that each principal who performs services in this State, or who performs services for a client or clients located in this State, and each employee who performs services in this State, or who performs services for a client or clients located in this State, except for employees who have not as yet met the requirements to qualify for a permit under § 110 of this title, holds a valid individual permit to practice.

(e) For purposes of this section, the employees of a public accounting firm with its principal office or offices outside of this State must obtain a permit for those employees who work in excess of 80 hours in this State or who work for a client or clients located in this State. However, any firm which is engaged to practice certified public accountancy or public accountancy in this State, for even 1 hour, is required to obtain a permit. Every principal of a public accounting firm who is responsible for the accounting work in this State shall obtain an individual permit to practice under § 110 of this title.

(f) An applicant for initial issuance or renewal of a permit to practice under this section shall be required to register each office of the firm within this State with the Board and to show that each such office is under the charge of a person holding a valid permit to practice issued under this chapter or qualifies for the practice privilege under § 108 of this title.

(g) Each holder of or applicant for a permit under this section shall notify the Board in writing, within 30 days after its occurrence, of any change in the identities of principals who work regularly within this State, of any change in the number or location of offices within this State, of any change in the identity of the persons supervising such offices and of any issuance, denial, revocation or suspension of a permit issued by any other State to the firm or to any principal or employee regulated by this Board.

(h) A firm that does not maintain an office in this State may engage in the practice of certified public accountancy in this State through an individual practicing pursuant to the practice privilege afforded by § 108 of this title without obtaining a permit under this section or otherwise notifying the Board.

65 Del. Laws, c. 167, § 1; 71 Del. Laws, c. 139, § 1; 75 Del. Laws, c. 128, § 5; 76 Del. Laws, c. 418, § 16.;