Section 115 - Prohibited acts; limitation of services(a) No person or firm shall perform compilation, review or audit services, as defined by the American Institute of Certified Public Accountants (AICPA), except holders of a valid permit to practice.(b) Audit services provided by holders of permits to practice public accountancy shall be limited to services for nonpublic entities. 65 Del. Laws, c. 167, §1; 71 Del. Laws, c. 139, § 1.;