58 chapters · 1,381 sections in this title.
24 Del. C. § 101. Objectives and functions.
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§ 101. Objectives and functions. The primary objective of the Board of Accountancy, to which all other objectives and purposes are secondary, is to protect the general public (specifically those persons who are direct recipients of services regulated by this chapter) from unsafe …
24 Del. C. § 102. Definitions.
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§ 102. Definitions. The following definitions shall apply, unless the definition is inappropriate for the context: (1) “AICPA” means the American Institute of Certified Public Accountants. (2) “Attest” means providing the following services: a. Any audit or other engagement to be…
24 Del. C. § 103. Board of Accountancy; appointments; qualifications; term; vacancies.
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§ 103. Board of Accountancy; appointments; qualifications; term; vacancies. (a) There is created a State Board of Accountancy which shall administer and enforce this chapter. (b) The Board shall consist of 9 members who are residents of this State and are appointed by the Governo…
24 Del. C. § 104. Officers; meetings; conduct of business; quorum; absences.
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§ 104. Officers; meetings; conduct of business; quorum; absences. (a) The Board shall hold a regularly scheduled business meeting at least once in each quarter of a calendar year and at such other times as the president may deem necessary, or at the request of a majority of Board…