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 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: 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 to another state?

Answer: How you request a score transfer depends on whether or not you hold a Delaware CPA Certificate or Permit. 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: 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.

 

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 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 Firm Permit to Practice. Note on the form 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.