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 register for the American Institute of Certified Public Accountants (AICPA) ethics course/examination?
3. How do I transfer my exam grades to another state?
4. How do I request a certificate or license verification?
5. How do I receive an application for a 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 certificate holders need to submit continuing education or renew their certificates?
10. How does a continuing education provider apply for approval of continuing education courses?
11. How do I renew my license?
12. How do I apply for a CPA Firm Application?
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 register for the American Institute of Certified Public Accountants (AICPA) ethics course/examination?

Answer: The Board of Accountancy does not administer this course or exam. To register for the ethics course and exam, contact the AICPA. The AICPA website, www.aicpa.org, provides contact information.

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 certificate or Permit to Practice?

Answer: Applications for a certificate or a CPA Permit to Practice are available on this website. Since Delaware is a two-tier state, you must hold a valid Delaware certificate in order to apply for a 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: No.

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

Answer: Contact the Foreign Academic Credentials Service, Inc. (FACS). The FACS web site, www.facsusa.com, provides contact information.

Question: Is work experience required for certification or licensure?

Answer: Work experience is not required for a 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 or a chartered accountant of Canada or Australia. For more detailed requirements, see Section 5.0 of the Board’s Rules and Regulations.

Question: Do certificate holders need to submit continuing education or renew their certificates?

Answer: Certificates never expire. You do not need to renew your certificate nor submit proof of completing continuing education.

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

Answer: The Delaware Board of Accountancy does not pre-approve continuing education activities. Contact NASBA for instructions on the approval process. The NASBA website, www.nasba.org, provides contact information.

Question: How do I renew my license?

Answer: See Renew Permit.

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

Answer: Submit a completed, signed and notarized application form to the Board office. Enclose the required processing fee by check or money order in US funds, drawn on a US bank. Make the payment payable to the "State of Delaware.”

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:  

• If you have been issued a U.S. SSN, you are required to record it on your application for a license, permit or registration. The professional license, permit or registration will not be issued until the SSN is provided.
• If you have never been issued a U.S. SSN, you are required to submit a notarized affidavit, under penalty of perjury, that you do not have a U.S. SSN. The professional license, permit or registration will not be issued until the required affidavit is provided. The required affidavit form is Request for Exemption from Social Security Number Requirement. If you are later issued a U.S. SSN, you must report it to the Board office.