Chapter

Board of Accountancy

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