Delaware Code Title 5. Banking § 1704. Exemption from examination by Commissioner

A building and loan association which shall be examined by a certified public accountant may be exempted from examination by the Commissioner, and an examination by a certified public accountant may be accepted by the Commissioner as a sufficient compliance with the requirements of this chapter with respect to examinations.  In any such case, a certified report of the examination made by the certified public accountant, shall be filed in the office of the Commissioner.