Delaware § 122 - Status of existing certificates preserved.
Full text of Delaware Delaware Code § 122 — Status of existing certificates preserved., with citation guidance and answers to common questions.
§ 122. Status of existing certificates preserved.
(a) Any person legally authorized to practice as a certified public accountant in this State as of July 1, 1985, shall thereafter possess the same rights and privileges as persons to whom permits to practice certified public accountancy shall be issued pursuant to this chapter, subject, however, to the power of the Board, as provided in this chapter, to suspend or revoke the certificate and/or permit to practice of such person or censure or reprimand such person for any of the causes set forth in this chapter.
(b) Any person who holds a valid certificate issued under this chapter and regulations of the Board in effect on or before June 30, 1985, shall be deemed to have sufficient education and experience to satisfy the experience requirement of § 107 (c) of this title.
(c) Any firm holding a valid permit to practice as of December 31, 2015, that would otherwise not quality for renewal solely based on § 111(d) of this title shall nevertheless be eligible for renewal.
(d) [Repealed.]
60 Del. Laws, c. 198, § 1; 65 Del. Laws, c. 167, § 1; 71 Del. Laws, c. 139, § 1; 75 Del. Laws, c. 128, §§ 7, 10; 80 Del. Laws, c. 247, § 1;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 122
What does Delaware Code § 122 cover?
Section 122 ("Status of existing certificates preserved.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 122?
A common citation format is "Delaware Code § 122" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 122 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.