2023 Delaware Code › Title 24 - Professions and Occupations › Chapter 1. BOARD OF ACCOUNTANCY › § 105. Powers and duties.

§ 105. Powers and duties.
(a) The Board of Accountancy shall have the authority to:
(1) Formulate rules and regulations, with appropriate notice to those affected. Each rule or regulation shall implement or clarify a specific section of this chapter. All rules and regulations shall be promulgated in accordance with the procedures specified in the Administrative Procedures Act, Chapter 101 of Title 29;
(2) Designate the application form to be used by all applicants and to process all applications;
(3) Designate an examination to be taken by persons applying for a permit, as follows:
a. The Board shall adopt the Uniform Certified Public Accountant Examination as the national examination to be taken by all applicants for licensure as certified public accountants and use the advisory grading service of the American Institute of Certified Public Accountants (AICPA), or its successor organization.
b. The Board shall adopt the examination recognized by the National Society of Public Accountants (NSPA) as the national examination to be taken by applicants for permits as public accountants and use the advisory grading service of the NSPA.
c. The Division shall have the power to review, approve and execute all contracts for examination services;
(4) Provide notice and information to applicants regarding their applications;
(5) Designate the requirements for the issuance of permits to practice consistent with the provisions of this chapter;
(6) [Repealed].
(7) Issue permits to practice to individuals and firms who meet the qualifications of this chapter;
(8) Require the completion of continuing education requirements for all licensees;
(9) Evaluate certified records to determine whether an applicant for a permit to practice, who has been previously licensed or certified, or who has held a certificate and/or permit in another jurisdiction, has engaged in any act or offense that would be grounds for disciplinary action under this chapter and whether there are disciplinary proceedings or unresolved complaints pending against such applicants for such acts or offenses;
(10) Refer all complaints from licensees and the public concerning accountants and the practice of public accounting or certified public accounting, or concerning practices of the Board or of the profession, or concerning the unlicensed practice of public accountancy or certified public accountancy, to the Division for investigation pursuant to § 8735 of Title 29 and assign a member of the Board to assist the Division in an advisory capacity with the investigation of the technical aspects of the complaint. Such member shall recuse himself or herself from the deliberations on the complaint;
(11) Conduct hearings and issue orders in accordance with procedures established pursuant to this chapter, the Administrative Procedures Act (Chapter 101 of Title 29) and § 8735 of Title 29. Where such provisions conflict with the provisions of this chapter, this chapter shall govern. The Board shall determine whether or not a person or firm shall be subject to a disciplinary hearing, and, if so, shall conduct such hearing in accordance with this chapter, the Administrative Procedures Act (Chapter 101 of Title 29) and § 8735 of Title 29;
(12) Where it has been determined, after a disciplinary hearing, that penalties or sanctions should be imposed, to designate and impose the appropriate sanction or penalty after time for appeal has lapsed;
(13) Bring proceedings in the courts for the enforcement of this chapter;
(14) To become a member of the National Association of State Boards of Accountancy or its successor organization and to pay such dues which that association shall establish; to send delegates to its meetings; and to assist members attending that association's meetings; and
(15) To require all applicants for permits to practice to obtain a passing grade on the Code of Ethics examination administered and graded by the American Institute of Certified Public Accountants (AICPA).
(b) The Board of Accountancy shall promulgate regulations specifically identifying those crimes which are substantially related to the practice of accountancy.
27 Del. Laws, c. 98, §  3;  Code 1915, §  982;  32 Del. Laws, c. 48, §§  2, 3;  Code 1935, §  1093;  24 Del. C. 1953, §  106;  50 Del. Laws, c. 167, §  3;  55 Del. Laws, c. 193;  60 Del. Laws, c. 198, §  1;  65 Del. Laws, c. 167, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 139, §  1;  74 Del. Laws, c. 262, §  2;  76 Del. Laws, c. 418, §  3;  80 Del. Laws, c. 247, § 1;