Title 24 — Professions and Occupations

§ 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 …

§ 102. Definitions [Effective July 1, 2026]. 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 …

§ 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…

§ 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…

§ 105. Powers and duties. (a) The Board of Accountancy shall have the authority to: (1) Formulate rules and regulations, with appropriate notice to those affected. Each rule or regulation shall implement or clarify a specific section of this chapter. All rules and regulations sha…

§ 106. Certificate or permit required. (a) The use of the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that a person is a certified public accou…

§ 107. Requirements and qualifications for a permit to practice as a certified public accountant [Effective July 1, 2026]. (a) Each person who is engaged in the practice of certified public accountancy and whose principal place of business is in this State, whether as a principal…

§ 108. Issuance and renewal of CPA permits to practice and maintenance of competency; reciprocity [Effective July 1, 2026]. (a) The Board shall grant or renew permits to practice to persons who make application and demonstrate 1 of the following: (1) Their qualifications, includi…

§ 109. Practice privileges [Effective July 1, 2026]. (a) (1) An individual whose principal place of business is not in this State and who holds a valid license in good standing as a certified public accountant from any state shall have all the privileges of permit holders of this…

§ 110. Requirements for permits to practice public accountancy. (a) Each person who intends to be or is engaged in the practice of public accountancy in this State, whether as a principal of a firm or an employee of a firm, shall be required to obtain and maintain a valid permit …

§ 111. Requirements for permits to practice by firms. (a) Each firm with an office in this State and which intends to be or is engaged in the practice of certified public accountancy or the practice of public accountancy in this State shall be required to obtain and maintain a va…

§ 112. Professional responsibilities. While § 111(a) of this title requires firms to obtain permits to practice, and § 102(10) of this title defines “firm” to include valid partnerships and corporations, this chapter shall not be interpreted to alter professional responsibility s…

§ 113. Examinations. The Board may, by regulation, prescribe the terms and conditions for granting credit to a candidate for a permit to practice certified public accountancy or an applicant for a permit to practice public accountancy based on the candidate’s or applicant’s satis…

§ 114. [Reserved.]27 Del. Laws, c. 98, § 4; Code 1915, § 983; Code 1935, § 1094; 45 Del. Laws, c. 82, § 2; 24 Del. C. 1953, § 107; 55 Del. Laws, c. 193; 60 Del. Laws, c. 198, § 1; 65 Del. Laws, c. 167, § 1; 71 Del. Laws, c. 139, § 1; 75 Del. Laws, c. 128, § 6; repealed by 80 Del.…

§ 115. Prohibited acts; limitation of services. (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 ho…

§ 116. Complaints. (a) The Board or any aggrieved person may file a complaint against any individual or firm holding a permit to practice or any certificate holder. All complaints shall be received and investigated by the Division in accordance with § 8735 of Title 29, and the Di…

§ 117. Unprofessional conduct. An individual holding a certificate and any individual or firm holding a permit to practice shall be subject to those disciplinary actions set forth in § 118 of this title if, after a hearing, the Board finds that the individual or firm: (1) Has emp…

§ 118. Disciplinary sanctions. (a) The Board may impose any of the following sanctions or take any of the following actions, singly or in combination, when it finds that 1 or more of the conditions or violations set forth in § 117 of this title applies to a certificate or permit …

§ 119. Board hearings; procedures. (a) If a complaint is filed with the Board pursuant to § 8735 of Title 29, alleging violation of § 117 of this title, the Board shall set a time and place to conduct a hearing on the complaint. Notice of the hearing shall be given and the hearin…

§ 120. Ownership of working papers. (a) All statements, records, schedules, working papers and memoranda made by a permit holder or a partner, shareholder, officer, director or employee of a permit holder, incident to or in the course of rendering services to a client, except the…

§ 121. Violations; penalties. (a) Where the Board has determined, upon notice and hearing pursuant to Chapter 101 of Title 29, that a person is engaged in the practice of certified public accountancy or public accountancy, or is representing himself or herself to the public as th…

§ 122. Status of existing certificates preserved. (a) Any person legally authorized to practice as a certified public accountant in this State as of July 1, 1985, shall thereafter possess the same rights and privileges as persons to whom permits to practice certified public accou…

§ 123. Status of existing public accountants preserved. Any person legally authorized to practice as a public accountant in this State as of June 30, 1985, or who had a permit to practice public accountancy on that date shall thereafter possess the same rights and privileges as p…

§ 124. Renewals. In the event that a permit holder fails to timely renew a permit, such permit can be reinstated within a period of 1 year from the lapse of the permit to practice, at the discretion of the Board, upon payment of the regular renewal fee plus an additional late ren…

§§ 125, 126. [Reserved.]

§ 127. Permitted titles and safe harbor language. (a) Notwithstanding any provision to the contrary contained herein, an individual who is not a licensee of the Board shall not be prohibited the use of the following titles: the unadorned word “Accountant”; “Enrolled Agent” or ini…

§ 200. Objectives of board. The primary objective of the Board of Landscape Architecture, 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 u…

§ 201. Definitions. The following words, terms and phrases, when used in this chapter, shall have the meaning ascribed to them except where the context clearly indicates a different meaning: (1) “Board” shall mean the Delaware State Board of Landscape Architecture. (2) “Landscape…

§ 202. License required. No person shall hold oneself out to the public as being a licensed landscape architect, or use in connection with one’s name or otherwise assume, use or advertise any title or description intending to convey the impression that one is a licensed landscape…

§ 203. Board of Landscape Architecture — Appointment; composition; qualifications; term of office; suspension or removal; compensation. (a) The Board of Landscape Architecture shall consist of 5 members appointed by the Governor: 3 professional members who shall be licensed lands…

§ 204. Board of Landscape Architecture — Officers; meetings; quorum. (a) In January of each year the members shall elect, from among their Board, a President, a Secretary and a Treasurer. Each officer shall serve for 1 year, and shall not successively serve for more than 2 consec…

§ 205. Powers and duties. (a) The Board shall have authority to: (1) Formulate rules and regulations relating to official seals and other matters, with appropriate notice to those affected, where such notice can reasonably be given. Each rule or regulation shall implement or clar…

§ 206. Qualifications of applicant; report to Attorney General; judicial review. (a) An applicant who is applying for licensure under this chapter shall have 1 of the following qualifications: (1) Graduated from a school or college of landscape architecture approved or accredited…

§ 207. Examination. (a) The Board shall, in the same month of each year, or at such times as are determined by the testing service, administer the uniform national examination, prepared and graded by the National Council of Landscape Architectural Registration Boards or such port…

§ 208. Reciprocity. Where the applicant is already licensed in another state, the Board shall accept a certificate or other evidence of the examination score issued by the National Council of Landscape Architectural Registration Boards that the applicant has successfully complete…

§ 209. [Repealed.]

§ 210. Renewal; inactive status; reinstatement. (a) [Repealed.] (b) Each license shall be renewed biennially, in such manner as is determined by the Division of Professional Regulation. The Board shall in its rules and regulations, determine the period of time within which a prac…

§ 211. Complaints. All filings and investigations of complaints by practitioners or members of the public which concern any aspect of the practice of landscape architecture shall be presented and processed pursuant to § 8735(h) of Title 29.60 Del. Laws, c. 190, § 1; 63 Del. Laws,…

§ 212. Practice by corporations and partnerships. (a) The privilege of engaging in the practice of landscape architecture is personal, based upon the qualifications of the individual evidenced by registration and is not transferable. All final drawings, specifications, plans, rep…

§ 213. Grounds for discipline; procedure. (a) Practitioners regulated under this chapter shall be subject to those disciplinary actions set forth in § 214 of this title if, after a hearing, the Board finds: (1) That the practitioner has employed or knowingly cooperated in fraud o…

§ 214. Disciplinary sanctions. (a) The Board may impose any of the following sanctions, singly or in combination, when it finds that one of the conditions or violations set forth in § 213 of this title applies to a practitioner regulated by this chapter: (1) Issue a letter of rep…

§ 215. Hearing procedures. (a) Upon the receipt of a complaint, the Board shall determine what action, if any, it shall take. If the Board decides not to take any further action, and the complainant is known to the Board, the Board shall forward by letter to the complainant its r…

§ 216. Practicing without a license; penalties. (a) Where the Board has determined that a person is practicing landscape architecture within the State without having lawfully obtained a license therefor, or that a person previously licensed is unlawfully practicing although the p…

§§ 217-219. [Repealed.]

§ 301. Objectives and functions. The primary objective of the Board of Architects, to which all other objectives and purposes are secondary, is to protect the general public (including those persons who are direct recipients of services regulated by this chapter) from unsafe prac…

§ 302. Definitions. The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) “Architect” shall mean any person who engages in the practice of ar…

§ 303. Registration to practice; construction of chapter. (a) The right to engage in the practice of architecture shall be deemed a personal right, based upon the qualifications of the individual as evidenced by a certificate of registration, which shall not be transferable. No p…

§ 304. Board of Architects. (a) The Board of Architects shall consist of 9 members appointed by the Governor: 5 professional members who shall be registered architects; and 4 public members. To serve on the Board, a public member shall not be, nor ever have been, employed by a pe…

§ 305. Officers; conduct of business. (a) In the same month of each year, the members shall elect, from among their number, a president and a secretary. A member may serve as an officer of the Board for not more than 2 consecutive years. (b) The Board shall hold a regularly sched…

§ 306. Powers and duties. (a) The Board of Architects shall have the authority to: (1) Promulgate rules of conduct governing the practice of architects, including rules and regulations concerning continuing education, and/or misrepresentations, conflicts of interest, disability, …