24 Del. Admin. Code § 100-8.0

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

Section 100-8.0 - Substantial Equivalency

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.

24 Del. Admin. Code § 100-8.0

20 DE Reg. 820 (4/1/2017)
27 DE Reg. 978 (6/1/2024) (Final)