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Repealed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