Delaware Statutes
§ 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 holders of permits to practice public accountancy shall be limited to services for nonpublic entities.
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Legislative History
65 Del. Laws, c. 167, § 1 ; 71 Del. Laws, c. 139, § 1