(a) The Board or any aggrieved person may file a complaint against any individual or firm holding a permit to practice or any certificate holder. All complaints shall be received and investigated by the Division in accordance with 29 Del. C. § 8735, and the Division shall be responsible for issuing a final written report at the conclusion of its investigation. The Division may refer a complaint against an individual practicing under § 109 of this title to the state of licensure for handling.(b) When it is determined that an individual or firm is engaged in the practice of certified public accountancy or public accountancy without having first obtained the appropriate permit, the Board shall apply to the Division of Professional Regulation to issue a cease and desist order. (c) Any complaints involving allegations of unprofessional conduct or incompetence shall be investigated by the Division of Professional Regulation.Amended by Laws 2015 , ch. 247, s 1, eff. 5/25/2016. 71 Del. Laws, c. 139, §1; 76 Del. Laws, c. 418, § 17.;