§ 115 Prohibited acts; limitation of services.

24 DE Code § 115 (2019) (N/A)
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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.

65 Del. Laws, c. 167, § 1; 71 Del. Laws, c. 139, § 1.