Sections
§ 101 Objectives and functions 24
§ 102 Definitions 24
§ 103 Board of Accountancy; appointments; qualifications; term; vacancies 24
§ 104 Officers; meetings; conduct of business; quorum; absences 24
§ 105 Powers and duties 24
§ 106 Certificate or permit required 24
§ 107 Requirements and qualifications for a permit to practice as a … 24
§ 108 Issuance and renewal of CPA permits to practice and maintenance of … 24
§ 109 Substantial equivalency 24
§ 110 Requirements for permits to practice public accountancy 24
§ 111 Requirements for permits to practice by firms 24
§ 112 Professional responsibilities 24
§ 113 Examinations 24
§ 115 Prohibited acts; limitation of services 24
§ 116 Complaints 24
§ 117 Unprofessional conduct 24
§ 118 Disciplinary sanctions 24
§ 119 Board hearings; procedures 24
§ 120 Ownership of working papers 24
§ 121 Violations; penalties 24
§ 122 Status of existing certificates preserved 24
§ 123 Status of existing public accountants preserved 24
§ 124 Renewals 24
§ 127 Permitted titles and safe harbor language 24

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Terms Used In Delaware Code > Title 24 > Chapter 1 - Board of Accountancy

  • Alarm: means a security alarm system signal that is created by the activation of a security alarm system. See Delaware Code Title 24 Sec. 1222
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Board: shall mean the State Board of Dentistry and Dental Hygiene established in this chapter. See Delaware Code Title 24 Sec. 1101
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dental assistant: shall mean any person not licensed to practice dentistry and/or dental hygiene in this State, who aids a dentist in the performance of generalized tasks, including chair-side aid, clerical work, reception, radiography, dental laboratory work, and any other such tasks delegated by the dentist. See Delaware Code Title 24 Sec. 1101
  • Dental hygienist: shall mean a person who is qualified to practice dental hygiene as prescribed in this chapter. See Delaware Code Title 24 Sec. 1101
  • Dentist: shall mean a person who is qualified to practice dentistry as prescribed in the chapter. See Delaware Code Title 24 Sec. 1101
  • Division: shall mean the State Division of Professional Regulation. See Delaware Code Title 24 Sec. 1101
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: shall mean a corporation, company, association or partnership, as well as an individual. See Delaware Code Title 24 Sec. 1101
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Security alarm system: is a s defined in § 1201 of this title. See Delaware Code Title 24 Sec. 1222
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: shall mean the State of Delaware. See Delaware Code Title 24 Sec. 1101
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.