Sections
§ 101 Objectives and functions 24
§ 102 Definitions 24
§ 103 Board of Accountancy; appointments; qualifications; term; vacancies 24
§ 104 Officers; meetings; conduct of business; quorum; absences 24
§ 105 Powers and duties 24
§ 106 Certificate or permit required 24
§ 107 Requirements and qualifications for a permit to practice as a .. 24
§ 108 Issuance and renewal of CPA permits to practice and maintenance of .. 24
§ 109 Substantial equivalency 24
§ 110 Requirements for permits to practice public accountancy 24
§ 111 Requirements for permits to practice by firms 24
§ 112 Professional responsibilities 24
§ 113 Examinations 24
§ 115 Prohibited acts; limitation of services 24
§ 116 Complaints 24
§ 117 Unprofessional conduct 24
§ 118 Disciplinary sanctions 24
§ 119 Board hearings; procedures 24
§ 120 Ownership of working papers 24
§ 121 Violations; penalties 24
§ 122 Status of existing certificates preserved 24
§ 123 Status of existing public accountants preserved 24
§ 124 Renewals 24
§ 127 Permitted titles and safe harbor language 24

Terms Used In Delaware Code > Title 24 > Chapter 1 - Board of Accountancy

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fraud: Intentional deception resulting in injury to another.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Quorum: The number of legislators that must be present to do business.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Statute: A law passed by a legislature.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302