Delaware General Assembly

Signed 5/25/16

The General Assembly has ended, the current status is the final status.

SB 218

5/3/16

Poore

Rep. Brady

Sen. Pettyjohn, Richardson
Reps. Bolden, Spiegelman, Dukes

AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE BOARD OF ACCOUNTANCY.

This Act updates the Delaware Code relating to the Board of Accountancy by modernizing the current accountancy licensing standards using the Uniform Accountancy Model Act language as jointly drafted by the National Association of State Boards of Accountancy and the American Institute of Certified Public Accountants as a framework. This Act also makes a greater distinction between a CPA who passed the CPA exam only and a CPA who passed the CPA exam, met the experience requirements, and received a permit to practice. This provides the public with the significant distinction between a CPA who is a certificate holder only, and a CPA who is a permit holder. It also provides for a peer review for those accounting firms that perform attest services as a requirement for permit renewal as a mechanism to ensure practice competency.

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Takes effect upon being signed into law

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