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 submit continuing education courses for approval?
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??

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: All inquiries regarding the CPA exam should be directed to the CPA Exam Service. The website is www.nasba.org. The telephone number is 615-880-4250 or 800-CPA-EXAM. The e-mail address is cpaexam@nasba.org.

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, you should contact the AICPA at 888-777-7077. The web site is www.aicpa.org.

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

Answer : If you hold a Delaware CPA Certificate or Permit, see the instructions for requesting a written license verification. If you do not hold 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 : Licenses may be verified online. However, if a written verification is required, see the instructions for requesting a written license verification.

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

Answer: The CPA Examination Service mails applications for a Delaware certificate to successful Delaware exam candidates with their exam grades. Applications for a certificate or a CPA Permit to Practice are available on this web site or can be obtained from the Board office by telephone, fax or e-mail. Delaware is a two-tier state; therefore, an applicant for a permit to practice must hold a valid Delaware certificate unless the applicant is applying through reciprocity from another state in which the applicant currently holds 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: Please contact Foreign Academic Credentials Service, Inc. (FACS) at (618) 656-5291 (telephone) or (618) 656-5292 (fax). The web site is www.facsusa.com. The e-mail address is facs@aol.com.

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 the applicant has earned his/her degree and under the supervision of a licensed certified public accountant or a chartered accountant of Canada or Australia. For more detailed requirements, please refer to the Board's Rule & Regulation 6.0.

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

Answer: There is no renewal of a certificate and no expiration date. Certificate holders do not need to submit proof of completion of continuing education in order to keep their certificate current. If the certificate was issued more than 4 years prior to an application for a Permit to Practice, the applicant must meet the continuing education requirements to obtain a Permit to Practice.

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

Answer: The Delaware Board of Accountancy does not pre-approve continuing education activities. Please contact NASBA at (615) 880-4200 for instructions on their approval process. Their web site is www.nasba.org.

Question: How do I renew my license?

Answer: See Renew Permit.

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

Answer:

• Submit completed and notarized application form to the Board's office, along with the appropriate pro-rated processing fee. Check or money order should be made payable to the "State of Delaware". US funds only, drawn on a US bank.
• The application form is available on this web site.

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

Answer: An application for a CPA Firm permit must be submitted for Board approval as if it was a new firm. Applicant should make a notation on the application or in a cover letter advising that the firm is requesting a name change.