24 Del. Admin. Code § 100-2.0 - Professional Conduct
A certified public accountant, or a public accountant holding a certificate or permit issued by this Board, agrees to comply with the Rules of Conduct contained in the Code of Professional Ethics of the American Institute of Certified Public Accountants. All changes in the Rules and Interpretations made by the AICPA shall automatically be made a part of these Rules and Regulations unless specifically rejected by the Board.
Notes
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