Section 127 - Permitted titles and safe harbor language(a) Notwithstanding any provision to the contrary contained herein, an individual who is not a licensee of the Board shall not be prohibited the use of the following titles: the unadorned word "Accountant"; "Enrolled Agent" or initials "E.A."; "Accredited business Advisor" or the initials "A.B.A."; "Accredited Tax Preparer" or the initials "A.T.P."; "Accredited Tax Advisor" or the initials "A.T.A."(b) Notwithstanding any provision to the contrary contained herein, an individual who is not a licensee of the Board shall not be prohibited the use of the following language in connection with financial statements: "I (we) have prepared the accompanying (financial statements) of (name of
entity as of (time period) for the (period) then ended. This presentation is
limited to preparing in the form of financial statements information that is
the representation of management (owners).
"I (we) have not audited or reviewed the accompanying financial statements and
accordingly do not express an opinion or any other form of assurance on
them."
them."
76 Del. Laws, c. 418, § 23.;