Delaware § 115 - Prohibited acts; limitation of services.
Full text of Delaware Delaware Code § 115 — Prohibited acts; limitation of services., with citation guidance and answers to common questions.
§ 115. Prohibited acts; limitation of services.
(a) No person or firm shall perform compilation, review or audit services, as defined by the American Institute of Certified Public Accountants (AICPA), except holders of a valid permit to practice.
(b) Audit services provided by holders of permits to practice public accountancy shall be limited to services for nonpublic entities.
65 Del. Laws, c. 167, § 1; 71 Del. Laws, c. 139, § 1;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 115
What does Delaware Code § 115 cover?
Section 115 ("Prohibited acts; limitation of services.") 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 § 115?
A common citation format is "Delaware Code § 115" (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 § 115 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.