2014 Delaware Code
Title 24 - Professions and Occupations
CHAPTER 1. BOARD OF ACCOUNTANCY
§ 122. Status of existing certificates preserved

(a) Any person legally authorized to practice as a certified public accountant in this State as of July 12, 1985, shall thereafter possess the same rights and privileges as persons to whom certificates of certified public accountant shall be issued pursuant to this chapter, subject, however, to the power of the Board, as provided in this chapter, to suspend or revoke the certificate of such person or censure or reprimand such person for any of the causes set forth in this chapter.

(b) Any person who has successfully passed the Uniform Certified Public Accountant Examination under this chapter and regulations of the Board in effect on or before June 30, 1985, who has not been issued a certificate because of not having met the experience requirements of such prior law and regulations shall be granted such certificate upon submitting an appropriate application to the Board and the Board having approved such application as meeting the applicable requirements.

(c) Any person who holds a valid certificate issued under this chapter and regulations of the Board in effect on or before June 30, 1985, shall be deemed to have sufficient education and experience to satisfy the experience requirement of § 107(a)(5) of this title.

(d) Any person who has applied to take the Uniform Certified Public Accountant Examination listing Delaware as the state of application prior to January 1, 2006, shall be granted a certificate under the prior law and regulations upon submitting an appropriate application to the Board and the Board having approved such application as meeting the applicable requirement as of December 31, 2005.

60 Del. Laws, c. 198, § 1; 65 Del. Laws, c. 167, § 1; 71 Del. Laws, c. 139, § 1; 75 Del. Laws, c. 128, §§ 7, 10.;