{"data":{"id":"us-de/24-del.-c.-115","jurisdiction":"us-de","citation":"24 Del. C. § 115","heading":"Prohibited acts; limitation of services.","body":"(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.\n(b) Audit services provided by holders of permits to practice public accountancy shall be limited to services for nonpublic entities.","path":["Title 24. Professions and Occupations","CHAPTER 1. Board of Accountancy"],"source_url":"https://delcode.delaware.gov/title24/c001/index.html#115","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:28Z","sha256":"7e9d5b2702eb21c93c6760a68b6dc2f868d2810821d88e3564f6f45580c4a9e5","source_id":"us-de","stale":true,"prev":"us-de/24-del.-c.-114","next":"us-de/24-del.-c.-116"},"notice":"GroundRules: Original legal text. Not legal advice."}