1. How do I determine if I am eligible to sit for the Certified Public Accounting (CPA) exam or to register to sit for the CPA exam?
2. How do I find out about the American Institute of Certified Public Accountants (AICPA) ethics course and exam?
3. How do I transfer my exam grades to another state?
4. How do I request verification of my CPA Certificate or Permit to Practice?
5. How do I receive an application for a CPA Certificate or Permit to Practice?
6. Does Delaware have a 150-hour rule?
7. How do I have my foreign college transcripts evaluated?
8. Is work experience required for certification or licensure?
9. Do CPA Certificate holders need to submit continuing education or renew their Certificates?
10. How does a continuing education provider request approval of continuing education courses?
11. How do I renew my Permit to Practice?
12. How do I apply for a CPA Firm Permit?
13. How do I change the name of a CPA Firm?
14. Do I need to have a U.S. Social Security Number in order to obtain a professional license, permit or registration?

Question: How do I determine if I am eligible to sit for the Certified Public Accounting (CPA) exam or to register to sit for the CPA exam?

Answer: The National Association of State Boards of Accountancy (NASBA) website provides contact information for all inquiries about the examination.

Question: How do I find out about the American Institute of Certified Public Accountants (AICPA) ethics course and exam?

Answer: For information about the required course and exam, see Professional Ethics: AICPA's Comprehensive Course.

Question: How do I transfer my exam grades to another state?

Answer : If you hold a Delaware CPA Certificate or Permit, see Written License Verification. If you do not hold a Delaware CPA Certificate or Permit, you must submit a request for verification of your scores to the National Association of State Boards of Accountancy (NASBA) at mshin@nasba.org . For more information, contact NASBA by email or (615) 880-4263.

Question: How do I request verification of my Certificate or Permit to Practice?

Answer : You may verify a license online. However, if a written verification is required, see Written License Verification.

Question: How do I receive an application for a CPA Certificate or Permit to Practice?

Answer: Applications for a CPA Certificate or a CPA Permit to Practice are available on the Forms page of this web site. Since Delaware is a two-tier state, you must hold a valid Delaware CPA Certificate in order to apply for a CPA Permit to Practice unless you are applying through reciprocity from a state where you currently hold a permit to practice.

Question: Does Delaware have a 150-hour rule?

Answer: A 150-hour rule became effective 8/1/2012. See Section 107 of the License Law entitled Certificate and Permit Requirements for Certified Public Accountancy [Effective Aug. 1, 2012].

Question: How do I have my foreign college transcripts evaluated?

Answer: Evaluations by the Foreign Academic Credentials Service, Inc. (FACS) or NASBA International Evaluation Service (NIES) are accepted. For contact information, see the

• FACS web site
• NIES web site

Question: Is work experience required for certification or licensure?

Answer: Work experience is not required for a CPA Certificate. Work experience is required for a Permit to Practice. The experience must be obtained after you have your degree. It must be earned under the supervision of a licensed certified public accountant. For more detailed requirements, see Section 5.0 of the Board’s Rules and Regulations.

Question: Do CPA Certificate holders need to submit continuing education or renew their Certificates?

Answer: Since Certificates never expire, you do not need to file a renewal application. Continuing education is not required.

Question: How does a continuing education provider request approval of continuing education courses?

Answer: The Delaware Board of Accountancy pre-approves only the required Delaware-specific ethics courses. See Request for Approval of Delaware-Specific Ethics Course.

Question: How do I renew my Permit to Practice?

Answer: See Renew Permit.

Question: How do I apply for a CPA Firm Permit?

Answer: See Firm Permit.

Question: How do I change the name of a CPA Firm?

Answer: Submit an application for a CPA Firm Permit. Note on the application or cover letter that the firm is requesting a name change.

Question: Do I need to have a U.S. Social Security Number in order to obtain a professional license, permit or registration?

Answer:  See Request for Exemption from Social Security Number Requirement.