Delaware § 115 Prohibited acts; limitation of services

Delaware Statutes

§ 115 — Prohibited acts; limitation of services

Delaware § 115

Title24

Ch. 1BOARD OF ACCOUNTANCY

This text of Delaware § 115 (Prohibited acts; limitation of services) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 24, § 115 (2026).

Text

(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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