24 Del. C. § 109

(a) (1) An individual whose principal place of business is not in this State and who holds a valid license in good standing as a certified public accountant from any state shall have all the privileges of permit holders of this State without the need to obtain a permit under § 108 of this title, provided that the individual has obtained a baccalaureate or higher degree conferred by an accredited college or university acceptable to the Board, the total educational program to include an accounting concentration or equivalent as determined by Board rule to be appropriate; has successfully passed the Uniform Certified Public Accountant Examination or a successor examination; and has attained 1 year of experience of the type described in § 107(f) of this title. Notwithstanding any other provision of law, an individual who offers or renders professional services, whether in person, by mail, telephone or electronic means, under this section shall be granted practice privileges in this State and no notice or other submission shall be provided by any such individual. Such an individual shall be subject to the requirements in paragraph (a)(3) of this section.

(2) An individual whose principal place of business is not in this State and who holds, and as of December 31, 2024, held, a valid license as a certified public accountant from any state and who, as of December 31, 2024, had practice privileges in this State under this section, shall continue to have all the privileges of permit holders of this State without the need to obtain a permit under § 108 of this title. Notwithstanding any other provision of law, an individual who offers or renders professional services, whether in person, by mail, telephone or electronic means, under this section shall be granted practice privileges in this State and no notice or other submission shall be provided by any such individual. Such an individual shall be subject to the requirements in paragraph (a)(3) of this section.

(3) An individual licensee of another state exercising the privilege afforded under this section and the firm which employs that licensee hereby simultaneously consent, as a condition of the grant of this privilege:

a. To the personal and subject matter jurisdiction and disciplinary authority of the Board;

b. To comply with this chapter and the Board’s rules;

c. That in the event the license from the state of the individual’s principal place of business is no longer valid, the individual will cease offering or rendering professional services in this State individually and on behalf of a firm; and

d. To the appointment of the State Board which issued their license as their agent upon whom process may be served in any action or proceeding by this Board against the licensee.

(b) A permit holder of this State offering or rendering services or using that permit holder’s CPA title in another state shall be subject to disciplinary action in this State for an act committed in another state for which the permit holder would be subject to discipline for an act committed in the other state. The Board shall be required to investigate any complaint made by the board of accountancy of another state.

(c) Practice within this State by individuals who qualify for the practice privilege under this section shall not obligate a firm that does not maintain an office in this State to obtain a firm permit under § 111 of this title.