Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

24 Del. C. § 115: Prohibited acts; limitation of services.

Where this section sits in the code

Title 24. Professions and Occupations
CHAPTER 1. Board of Accountancy

(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.

Collected 2026-09-05T23:02:28Z. Source file · JSON

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