Delaware Administrative Code
Title 24 - Regulated Professions and Occupations
Department of State
Division of Professional Regulation
100 - Board of Accountancy
Section 100-8.0 - Substantial Equivalency
Universal Citation: 24 DE Admin Code 100-8.0
Current through Register Vol. 28, No. 3, September 1, 2024
8.1 An individual whose principal place of business is and remains outside Delaware may practice certified public accountancy in Delaware under a practice privilege provided that:
8.1.1 The individual
has an active certified public accountant license in good standing issued by
another state which the NASBA National Qualification Appraisal Service has
verified to be in substantial equivalence with the certified public accountant
licensure requirements of the AICPA/NASBA Uniform Accountancy Act, or the
individual has an active certified public accountant license in good standing
issued by another state which the NASBA National Qualification Appraisal
Service has not verified to be in substantial equivalence with the certified
public accountant licensure requirement of the AICPA/NASBA Uniform Accountancy
Act, but the individual has obtained from the NASBA National Qualification
Appraisal Service verification that the individual's certified public
accountancy qualifications are substantially equivalent to the certified public
accountant licensure requirements of the AICPA/NASBA Uniform Accountancy Act;
and
8.1.2 The individual consents
to each of the terms and conditions pertaining to the use of practice
privileges as specified in 24 Del.C. §
109.
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