Delaware § 127 - Permitted titles and safe harbor language.
Full text of Delaware Delaware Code § 127 — Permitted titles and safe harbor language., with citation guidance and answers to common questions.
§ 127. Permitted titles and safe harbor language.
(a) Notwithstanding any provision to the contrary contained herein, an individual who is not a licensee of the Board shall not be prohibited the use of the following titles: the unadorned word “Accountant”; “Enrolled Agent” or initials “E.A.”; “Accredited business Advisor” or the initials “A.B.A.”; “Accredited Tax Preparer” or the initials “A.T.P.”; “Accredited Tax Advisor” or the initials “A.T.A.”
(b) Notwithstanding any provision to the contrary contained herein, an individual who is not a licensee of the Board shall not be prohibited the use of the following language in connection with financial statements:
“I (we) have prepared the accompanying (financial statements) of (name of entity) as of (time period) for the (period) then ended. This presentation is limited to preparing in the form of financial statements information that is the representation of management (owners).
“I (we) have not audited or reviewed the accompanying financial statements and accordingly do not express an opinion or any other form of assurance on them.”
76 Del. Laws, c. 418, § 23;Frequently Asked Questions About Delaware § 127
What does Delaware Code § 127 cover?
Section 127 ("Permitted titles and safe harbor language.") 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 § 127?
A common citation format is "Delaware Code § 127" (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 § 127 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.