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2025 Delaware Code
Title 24 - Professions and Occupations
Chapter 1. BOARD OF ACCOUNTANCY
- § 101. Objectives and functions.
- § 102. Definitions [Effective until July 1, 2026].
- § 102. Definitions [Effective July 1, 2026].
- § 103. Board of Accountancy; appointments; qualifications; term; vacancies.
- § 104. Officers; meetings; conduct of business; quorum; absences.
- § 105. Powers and duties.
- § 106. Certificate or permit required.
- § 107. Requirements and qualifications for a permit to practice as a certified public accountant [Effective until July 1, 2026].
- § 107. Requirements and qualifications for a permit to practice as a certified public accountant [Effective July 1, 2026].
- § 108. Substantial equivalency [Transferred].
- § 108. Issuance and renewal of CPA permits to practice and maintenance of competency; reciprocity [Effective until July 1, 2026].
- § 108. Issuance and renewal of CPA permits to practice and maintenance of competency; reciprocity [Effective July 1, 2026].
- § 109. Substantial equivalency [Effective until July 1, 2026].
- § 109. Practice privileges [Effective July 1, 2026].
- § 110. Requirements for permits to practice public accountancy.
- § 111. Requirements for permits to practice by firms.
- § 112. Professional responsibilities.
- § 113. Examinations.
- § 114. [Reserved.]
- § 115. Prohibited acts; limitation of services.
- § 116. Complaints.
- § 117. Unprofessional conduct.
- § 118. Disciplinary sanctions.
- § 119. Board hearings; procedures.
- § 120. Ownership of working papers.
- § 121. Violations; penalties.
- § 122. Status of existing certificates preserved.
- § 123. Status of existing public accountants preserved.
- § 124. Renewals.
- § 125, 126. [Reserved.]
- § 127. Permitted titles and safe harbor language.
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