§ 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 accountancy shall be issued pursuant to this chapter, subject, however, to the power of the Board, as provided in this chapter, to suspend or revoke the certificate and/or permit to practice of such person or censure or reprimand such person for any of the causes set forth in this chapter.

(b) Any person who holds a valid certificate issued under this chapter and regulations of the Board in effect on or before June 30, 1985, shall be deemed to have sufficient education and experience to satisfy the experience requirement of § 107 (c) of this title.

(c) Any firm holding a valid permit to practice as of December 31, 2015, that would otherwise not quality for renewal solely based on § 111(d) of this title shall nevertheless be eligible for renewal.

(d) [Repealed.]

Legislative History

60 Del. Laws, c. 198, § 1 ; 65 Del. Laws, c. 167, § 1 ; 71 Del. Laws, c. 139, § 1 ; 75 Del. Laws, c. 128, §§ 7, 10 ; 80 Del. Laws, c. 247, § 1