1. How do I find out 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?
  4. How do I request verification of my CPA Certificate or Permit to Practice?
  5. How do I receive an application for a CPA Permit to Practice?
  6. What does substantial equivalency mean?
  7. Does Delaware have a 150-hour rule?
  8. How do I have my foreign college transcripts evaluated?
  9. Is work experience required for certification or licensure?
  10. When can I use CPA as my title?
  11. How does a continuing education provider request approval of continuing education courses?
  12. How do I renew my Permit to Practice?
  13. Can I make my CPA Permit to Practice inactive?
  14. How do I apply for a CPA Firm Permit?
  15. How do I change the name of a CPA Firm?
  16. I hold a Delaware CPA Certificate. Can I practice certified public accountancy in Delaware?
  17. Do CPA Certificate holders need to submit continuing education or renew their Certificates?
  18. 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 find out if I am eligible to sit for the Certified Public Accounting (CPA) exam or to register to sit for the CPA exam?

Answer: See How to Get Licensed on the National Association of State Boards of Accountancy (NASBA) website.

 

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?

Answer: See CPA Examination scores.

 

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

Answer : For an online verification, see Search & Verify a Professional License. However, if a written verification is required, see Request License Verification.

 

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

Answer: Application forms are on the Forms page. The instructions explain which form to complete. Filing the wrong form may delay your application. Read and follow the instructions carefully.

 

Question: What does substantial equivalency mean?

Answer: Substantial equivalency means that:

  • a jurisdiction’s education, examination and experience requirements in its law and rules are at least comparable to those in the Uniform Accountancy Act, or
  • an individual CPA’s education, examination and experience are at least comparable to those in the Uniform Accountancy Act.

Substantial equivalency determines whether or not a CPA who has an active CPA permit to practice in another jurisdiction has privilege to practice in Delaware without obtaining a Delaware CPA Permit to Practice.  For more information, see also Substantial Equivalency on the National Association of State Boards of Accountancy (NASBA) website.

 

Question: Does Delaware have a 150-hour rule?

Answer: Yes. See Section 107(c) of the License Law.

 

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 websites:

 

Question: Is work experience required for certification or licensure?

Answer: Work experience is required for a CPA Permit to Practice when you are applying by examination or by reciprocity from a jurisdiction that is not substantially equivalent. For details on what kind and how much experience you need, see the following sections of the Board’s Rules and Regulations:

  • If you are applying by examination, see Section 6.2.5.
  • If you are applying by reciprocity without substantial equivalence, see Sections 7.1.2.2 and 7.1.2.3.

 

Question: When can I use CPA as my title?

Answer: Section 5.0 of the Board’s Rules and Regulations explains when you may—and may not—use "certified public accountant," the abbreviation "CPA," or any other designation (title) which suggests you are a certified public accountant or practicing certified public accountancy.

 

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: Can I make my CPA Permit to Practice inactive?

Answer: You may request inactive status if you no longer provide any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills regardless of whether the service or advice is compensated. Your permit may remain inactive for up to five years. To reactivate your permit before it expires, see Section 5.5.6 of the Board’s Rules and Regulations. However, if you fail to reactivate your permit before the expiration date and later wish to resume practicing in Delaware, you must reapply for licensure.  While your permit is in inactive status, you must use the designation “CPA Inactive."

 

Question: How do I apply for a Firm Permit?

Answer: See CPA Firm Permit or PA Firm Permit.

 

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

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

 

Question: I hold a Delaware CPA Certificate. Can I practice certified public accountancy in Delaware?

Answer: Only persons who hold a valid Delaware CPA Permit to Practice or who have practice privileges in Delaware based on substantial equivalency (24 Del. C. §109) are allowed to practice certified public accountancy or hold themselves out as a practicing CPA in Delaware. After June 30, 2017, holders of CPA Certificates are not allowed to use the title or designation of “CPA” (24 Del. C. §106 (a)).

 

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: 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.