Department of State: Division of Professional Regulation: Board of Accountancy

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CPA Permit To Practice


When to File

Which application form you should file depends on several factors such as when you applied to take the CPA examination. Step 3 below will guide you to the correct application.

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 not 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, Misun Shin, at mshin@nasba.org or (615) 880-4263.

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 Form

This table shows which application form to submit depending on your situation. Filing an incorrect form may delay processing of your application.

IF you have…

AND IF you applied to take the CPA exam…

AND IF you…

THEN you file this application form:

a current CPA permit or certificate in another U.S. state/territory or D.C.

--

--

Application for CPA Permit to Practice by reciprocity.

neither a current CPA permit nor certificate in another U.S. state/territory or D.C.

on or after January 1, 2006

--

Combined Application for CPA Certificate and Permit to Practice

before January 1, 2006

already have a Delaware CPA Certificate

Application for CPA Permit to Practice

choose to apply for both CPA Certificate and Permit to Practice at the same time

Combined Application for CPA Certificate and Permit to Practice

applied as a Delaware candidate and choose to apply for only a CPA Certificate at this time

Application for CPA Certificate

Note : Unless you apply for both, you must apply for the Certificate first.

Requirements for All Applicants for a CPA Permit to Practice

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 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)(5), 109 (a)(3) and (a)(4) – and Sections 5.0 and 9.0 of the Board’s Rules and Regulations.

Additional Requirement for Applicants with a Delaware CPA Certificate

This requirement applies if you hold a Delaware CPA Certificate that was issued more than four years before you file this CPA Permit application. You may check your CPA Certificate’s issue date online at Verify License Online.

  • Complete the Continuing Professional Education Log for Applicants form showing that you have completed 80 hours of continuing professional education (CPE) in the two years immediately before filing this application. Attach certificates of completion for the CPE listed on the form.
    • 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.

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 were not a Delaware candidate when you sat for the CPA examination, 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 sat for the examination as a Delaware 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 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.


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Last Updated: Friday, 05-Apr-2013 13:47:48 EDT
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