2025 Delaware Code
Title 24 - Professions and Occupations
Chapter 1. BOARD OF ACCOUNTANCY
§ 112. Professional responsibilities.

Universal Citation:
24 DE Code § 112 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
§ 112. Professional responsibilities.

While § 111(a) of this title requires firms to obtain permits to practice, and § 102(10) of this title defines “firm” to include valid partnerships and corporations, this chapter shall not be interpreted to alter professional responsibility standards. All firms and accountants practicing in firms shall continue to be bound by professional responsibility standards no less stringent than those stated in § 608 of Title 8.

71 Del. Laws, c. 139, § 1;  80 Del. Laws, c. 247, § 1; 
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