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2019 Delaware Code
Title 24 - Professions and Occupations
Chapter 1. Board of Accountancy
§ 115 Prohibited acts; limitation of services.
Universal Citation: 24 DE Code § 115 (2019)
(a) No person or firm shall perform compilation, review or audit services, as defined by the American Institute of Certified Public Accountants (AICPA), except holders of a valid permit to practice.
(b) Audit services provided by holders of permits to practice public accountancy shall be limited to services for nonpublic entities.
65 Del. Laws, c. 167, § 1; 71 Del. Laws, c. 139, § 1.
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