Prohibited acts; limitation of services.

Del. Code tit. 24, § 115
in effect
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(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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title24/c001/index.htmlFetched: 10/4/2026

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