When to File
File this application form only if all of these conditions apply to you ( 24 Del. C. §122(d)):
- You do not have a current CPA Permit or Certificate in another state, U.S. territory or District of Columbia, and
- You applied as a Delaware candidate to take the CPA exam before January 1, 2006, and
- You have elected not to file a combined application for both Delaware CPA Certificate and Permit to Practice.
If any of these conditions applies to you, see Step 3 below.
General Information about Delaware Permits and Certificates
Delaware issues both a CPA Permit to Practice and a CPA Certificate.
- A CPA Permit to Practice licenses you to practice accountancy in Delaware.
- A Delaware CPA Certificate does
license you to practice accountancy in Delaware. If you have only a CPA Certificate and not a Permit to Practice, you are entitled to use the title Certified Public Accountant or the acronym CPA only if:
- The Certificate is active and in good standing, and
- You neither engage in nor offer to engage in practicing certified or public accountancy, and
- You place the words “not in public practice” next to your CPA title on any type of document or device.
Step 1: Pass the CPA Examination
Before you file for a Delaware CPA Certificate and/or CPA Permit to Practice, you must apply for and pass the CPA examination. The application for the CPA examination is available at www.nasba.org. Direct all questions or concerns about the exam to the Delaware coordinator, William Howell, at email@example.com or (615) 574-2163.
Step 2: Pass the AICPA Ethics Examination
After passing all four parts of the CPA examination, you must complete the American Institute of Certified Public Accountants (AICPA) self-study ethics course and pass the exam with a score of not less than 90%. For information about the required course, see Professional Ethics: AICPA's Comprehensive Course or call AICPA directly at (888) 777-7077.
Step 3: Choose the Correct Application
Filing an incorrect form may delay your application. Follow these instructions to select the correct form.
- If you have a current CPA permit or certificate in another U.S. state/territory or D.C., file the Application for CPA Permit to Practice. Select Reciprocity.
- If you do not have a current CPA permit or certificate in another U.S. state/territory or D.C., the form you should file depends on when you applied to take the CPA exam. Use the table below to decide which form to file.
IF you applied to take the CPA exam…
AND IF you…
THEN file this application form:
on or after January 1, 2006
before January 1, 2006
already have a Delaware CPA Certificate
want to apply for both CPA Certificate and Permit to Practice at the same time
applied as a Delaware candidate and want to apply for only a CPA Certificate at this time
Reason: Unless you apply for both, you must apply for the Certificate first.
Step 4: Apply for a Delaware CPA Certificate
After you have passed both the CPA examination and the AICPA Ethics examination, submit the following to the Delaware Board:
- Submit completed, signed and notarized Application for CPA Certificate.
- Enclose a check or money order for the non-refundable processing fee made payable to “State of Delaware.” Payment must be U.S. funds and drawn on a U.S. bank.
- Arrange for the Board office to receive your ethics examination score, sent directly from the AICPA to the Board office.
- As a Delaware
exam candidate, it is not usually necessary for you to submit proof of your education because it is already on file with NASBA or the Board office. However, if you sat for the exam long ago, proof of your education may not be on file. If neither NASBA nor the Board office has proof of your education, the Board office will notify you.
If you are notified, arrange for the Board office to receive one of these proofs of your education:
- If you were educated in the U.S., college or university transcript sent directly from the college or university to the Board office.
- If you attended a college outside the U.S., evaluation of your transcript by one of the following credentialing services sent directly from the service to the Board office:
- If you have ever held a permit or certificate in another state, U.S. territory or the District of Columbia, arrange for the Board office to receive a verification from each jurisdiction, sent directly from the jurisdiction to the Board office.
- If you have never been issued a U.S. Social Security Number (SSN), submit a Request for Exemption from Social Security Number Requirement.