CHAPTER 82 - STATE BOARD OF ACCOUNTANCY PROVISIONS FOR LICENSING

AN ACT TO AMEND CHAPTER 37 OF THE REVISED CODE OF DELAWARE, 1935, ENTITLED "STATE BOARD OF ACCOUNTANCY".

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

SECTION 1. That 1093. Sec. 3. of Chapter 37, Revised Code of Delaware, 1935, be amended by striking out and repealing the first paragraph of said section and inserting in lieu thereof a new first paragraph of 1093. Sec. 3. as follows:

1093. Sec. 3. Certificates; to Whom Granted; Examinations; Who May Take; How Conducted; Notice of; How Often Held; Rules and Regulations:--No certificate as a certified public accountant shall be granted to any person other than a citizen of the United States, residing or having a place for the regular transaction of business in the State of Delaware, who is over the age of twenty-one years, of good moral character, and who is a graduate of a four (4) year high school course, or an equivalent course in any other school or institution of learning, and, except under the provisions of Section 4 of this Chapter, who shall have successfully passed an examination in theory of accounts, practical accounting, auditing and commercial law as affecting accountancy, and in such other subjects as the Board may deem advisable.

SECTION 2. That 1094. Sec. 4. of Chapter 37, Revised Code of Delaware, 1935, be amended by striking out and repealing the fourth paragraph of said Section 4, designated as (3).


Approved April 11, 1945.