When to File

A CPA Permit to Practice licenses you to practice accountancy in Delaware. Whether you should file an application depends on whether you have passed the required exams.

Step 1: Pass the CPA Examination

Before you file for a Delaware 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, bhowell@nasba.org or (615) 564-2163.

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.

Requirements for All Applicants

After you have passed both the CPA examination and the AICPA Ethics examination, submit the following to the Delaware Board. These requirements apply to all applicants, regardless of whether or not you hold a Delaware 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.
  • If you currently hold, or 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.
  • 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:
  • Arrange for each employer from whom you are claiming qualifying work experience to submit a completed, signed, notarized Affidavit of Work Experience directly to the Board office.
    • The form must be signed by the supervising licensed CPA. The supervising CPA must hold an active CPA Permit in good standing from Delaware or other jurisdiction (state, U.S. territory or District of Columbia).
    • You must have one year of experience after receiving your degree. Degrees must be conferred by accredited college or university with a concentration (or the substantial equivalent of a concentration) in accounting. See Section 4.1.4 of the Board’s Rules and Regulations.
    • Your experience must include providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. This experience is acceptable if gained when employed in government, industry, academia or public practice.
    • You must have completed the experience within ten years before applying.
    • For further information on qualifying experience, see the following sections of Delaware law – 24 Del. C. §107 (a)(f) – and Section 5.0 of the Board’s Rules and Regulations.

Additional Requirements for Applicants by Reciprocity

The following requirements apply only if you are applying by reciprocity. If you hold a Delaware CPA Certificate, they do not apply to you.

  • If you sat for the examination as a Delaware candidate, it is not usually necessarexpy 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 to submit one of the above proofs of education.
  • If you were not a Delaware candidate when you sat for the CPA examination, arrange for the Board office to receive your CPA examination scores, sent directly from the State in which you sat for the examination to the Board office.
  • Arrange for the Board office to receive your ethics examination score, sent directly from the AICPA to the Board office.
  • If your certificate/permit was issued four or more years before this application and you do not have at least five years experience within the past ten years, complete a Continuing Professional Education Log for Applicants form showing that you have completed 80 hours of continuing professional education (CPE) in the two years before filing this application. Attach certificates of completion for the CPE listed on the form.
    • You must have completed all five years of experience after passing the CPA examination.
    • See Section 11.0 of the Board's Rules and Regulations including Sections 11.1 and 11.5.4, for information on the CPE requirements.