24 Del. C. § 103
This is the official text of 24 Del. C. § 103, part of Delaware’s Del. C — part of the compiled statutory law of Delaware, published by the state as "Del. C." Browse the sections below, each linked to its official government source.
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§ Â 103. Board of Accountancy; appointments; qualifications; term; vacancies.
Official statutory text
(a) There is created a State Board of Accountancy which shall administer and enforce this chapter.
(b) The Board shall consist of 9 members who are residents of this State and are appointed by the Governor, as follows:
(1) Five certified public accountants, all of whom must hold active permits to practice certified public accountancy;
(2) One public accountant who holds a valid permit to practice public accountancy;
(3) Two members from the public at large; and
(4) One public member who is employed full time in the field of post-secondary accounting education.
(c) To serve on the Board, the public members referred to in paragraph (b)(3) of this section, shall not be nor ever have been a certified public accountant or public accountant, nor a member of the immediate family of a certified public accountant or public accountant; shall not be nor ever have been employed by a person or firm which provides certified public accounting or public accounting services; shall not have a material financial interest in the providing of goods and services to any person or firm which provides accounting services; nor have been engaged in an activity directly related to accounting services. The public members shall be accessible to inquiries, comments and suggestions from the general public.
(d) Except as provided in subsection (e) of this section, each member shall serve for a term of 3 years and may succeed himself or herself for 1 additional term. Each term of office shall expire on the date specified in the appointment; however, the board member shall remain eligible to participate in board proceedings unless and until replaced by the Governor.
(e) A person who has never served on the Board may be appointed to the Board for 2 consecutive terms, but no such person shall thereafter be eligible for 2 consecutive appointments. No person who has been twice appointed to the Board or who has served on the Board for 6 years within any 9-year period shall again be appointed to the Board until an interim period of at least 3 years has expired since such person last served.
(f) Any act or vote by a person appointed in violation of this section shall be invalid. An amendment or revision of this chapter is not sufficient cause for any appointment or attempted appointment in violation of subsection (e) of this section, unless such amendment or revision amends this section to permit such an appointment.
(g) No member of the Board of Accountancy, while serving on the Board, shall be an officer (president, chairperson, president-elect, vice president, secretary or treasurer) of a professional accounting organization, including the American Institute of Certified Public Accountants (AICPA), the Delaware Society of Certified Public Accountants (DSCPA), the National Society of Public Accountants (NSPA), the Delaware Association of Public Accountants (DAPA) or any other professional accounting association.
(h) The provisions set forth for “employees” in Chapter 58 of Title 29 shall apply to members of the Board and to all agents appointed or otherwise employed by the Board.
(i) Any member who is absent without adequate reason for 3 consecutive meetings or fails to attend at least half of all regular business meetings during any calendar year shall be guilty of neglect of duty.
(j) Each member of the Board shall be compensated at an appropriate and reasonable level as determined by the Division and may be reimbursed for meeting-related travel expenses at the State’s approved rate.
(b) The Board shall consist of 9 members who are residents of this State and are appointed by the Governor, as follows:
(1) Five certified public accountants, all of whom must hold active permits to practice certified public accountancy;
(2) One public accountant who holds a valid permit to practice public accountancy;
(3) Two members from the public at large; and
(4) One public member who is employed full time in the field of post-secondary accounting education.
(c) To serve on the Board, the public members referred to in paragraph (b)(3) of this section, shall not be nor ever have been a certified public accountant or public accountant, nor a member of the immediate family of a certified public accountant or public accountant; shall not be nor ever have been employed by a person or firm which provides certified public accounting or public accounting services; shall not have a material financial interest in the providing of goods and services to any person or firm which provides accounting services; nor have been engaged in an activity directly related to accounting services. The public members shall be accessible to inquiries, comments and suggestions from the general public.
(d) Except as provided in subsection (e) of this section, each member shall serve for a term of 3 years and may succeed himself or herself for 1 additional term. Each term of office shall expire on the date specified in the appointment; however, the board member shall remain eligible to participate in board proceedings unless and until replaced by the Governor.
(e) A person who has never served on the Board may be appointed to the Board for 2 consecutive terms, but no such person shall thereafter be eligible for 2 consecutive appointments. No person who has been twice appointed to the Board or who has served on the Board for 6 years within any 9-year period shall again be appointed to the Board until an interim period of at least 3 years has expired since such person last served.
(f) Any act or vote by a person appointed in violation of this section shall be invalid. An amendment or revision of this chapter is not sufficient cause for any appointment or attempted appointment in violation of subsection (e) of this section, unless such amendment or revision amends this section to permit such an appointment.
(g) No member of the Board of Accountancy, while serving on the Board, shall be an officer (president, chairperson, president-elect, vice president, secretary or treasurer) of a professional accounting organization, including the American Institute of Certified Public Accountants (AICPA), the Delaware Society of Certified Public Accountants (DSCPA), the National Society of Public Accountants (NSPA), the Delaware Association of Public Accountants (DAPA) or any other professional accounting association.
(h) The provisions set forth for “employees” in Chapter 58 of Title 29 shall apply to members of the Board and to all agents appointed or otherwise employed by the Board.
(i) Any member who is absent without adequate reason for 3 consecutive meetings or fails to attend at least half of all regular business meetings during any calendar year shall be guilty of neglect of duty.
(j) Each member of the Board shall be compensated at an appropriate and reasonable level as determined by the Division and may be reimbursed for meeting-related travel expenses at the State’s approved rate.
Status: in_force · Read it on the official government site
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