Information About Renewal Applications for All Licenses
All Accountancy permits expire on June 30 of odd years (e.g., 2013, 2015).
Several weeks before the permit expiration date, a renewal notice will be mailed to the address on the record. This notice will explain how to access the online renewal application. To complete the online renewal application, you must use a credit card to pay your renewal fee.
Renewing CPA and PA Permits
Please keep your contact information in our records up-to-date so that notices we send will reach you. To check and update your contact information online, click Change Contact Information.
To renew your license, you will be required to attest to completing the required continuing education (CE). For information on CE requirements, see Section 11.0 of the Board’s Rules and Regulations. The CE must include at least
- 8 hours in accounting and/or auditing
- 8 hours in taxation, and
- 4 hours in a Board-approved Delaware-specific ethics course
Following the renewal, a percentage of licensees will be randomly selected for audit of their CE. If you are selected for audit, you must provide a CPE Log and certificates of completion. However, do not submit the log or any CE documentation to the Board office unless notified that you have been selected for audit.
Renewing Firm Permits
As Firms are not permitted to change their mailing address online, notify the Board office well in advance of the renewal to ensure that the renewal notice will reach the firm. Persons completing renewal applications on behalf of firms will be asked about any change in
- CPA/PA in charge of the firm
- Mailing or location address
- Principals working regularly in Delaware
Renewing an Expired Permit
If you do not complete renewal before the expiration date, your permit will expire. It is illegal to practice in Delaware while your CPA or PA permit is expired. It is also illegal to operate a firm in Delaware while its permit is expired.
You may file a late renewal application up to one year after its expiration date. You must pay a late fee in addition to the renewal fee. Even though you can file a late renewal application, it is illegal to practice or to operate a firm until the permit is actually renewed. The late period is not a "grace period."
If you fail to renew by the end of the one-year period, your permit will terminate. After termination, you must reapply if you wish to resume practicing or to resume operating a firm in Delaware. See 24 Del. C. §124.