Delaware Administrative Code
Title 24 - Regulated Professions and Occupations
Department of State
Division of Professional Regulation
100 - Board of Accountancy
Section 100-2.0 - Professional Conduct
Universal Citation: 24 DE Admin Code 100-2.0
Current through Register Vol. 28, No. 3, September 1, 2024
A certified public accountant, or a public accountant holding a certificate or permit issued by this Board, agrees to comply with the Rules of Conduct contained in the Code of Professional Ethics of the American Institute of Certified Public Accountants. All changes in the Rules and Interpretations made by the AICPA shall automatically be made a part of these Rules and Regulations unless specifically rejected by the Board.
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