24 Del. Admin. Code § 100-1.0

Current through Register Vol. 28, No. 5, November 1, 2024

Section 100-1.0 - General Provisions

1.1 Pursuant to 24 Del.C. Ch. 1, the Delaware Board of Accountancy is authorized to, and has adopted, these Rules and Regulations. The Rules and Regulations are applicable to all certified public accountants, public accountants, permit holders and applicants to the Board.

1.2 Information about the Board, including its meeting dates, may be obtained by contacting the Board's Administrative Specialist at the Division of Professional Regulation, Cannon Building, 861 Silver Lake Boulevard, Ste. 203, Dover, Delaware 19904, telephone (302) 744-4500. Requests to the Board may be directed to the same office.

1.3 The Board's President shall preside at all meetings of the Board and shall sign all official documents of the Board. In the President's absence, the Board's Secretary shall preside at meetings and perform all duties usually performed by the President.

1.4 The Board may seek counsel, advice and information from other governmental agencies and such other groups as it deems appropriate.

1.5 The Board may establish such subcommittees as it determines appropriate for the fair and efficient processing of the Board's duties.

1.6 The Board reserves the right to grant exceptions to the requirements of the Rules and Regulations upon a showing of good cause by the party requesting such exception, provided that the exception is not inconsistent with the requirements of 24 Del.C. Ch. 1.

1.7 Board members are subject to the provisions applying to "honorary state officials" in the "State Employees', Officers' and Officials' Code of Conduct," found at 29 Del.C. Ch. 58. No member of the Board shall serve as a peer reviewer in a peer review of a licensee or be an instructor in an examination preparation course or school or have a financial interest in such an endeavor.

24 Del. Admin. Code § 100-1.0

14 DE Reg. 55 (07/01/10)
27 DE Reg. 978 (6/1/2024) (Final)