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You must hold a Delaware CPA Permit to Practice if you:
This includes any of the following situations:
To find out whether the jurisdiction where you hold an active license is substantially equivalent, see Substantial Equivalency the National Association of State Boards of Accountancy (NASBA) website. If the jurisdiction is not substantially equivalent, you may apply for individual substantial equivalency with NASBA’s Credential Net service.
To open a firm in Delaware, you must obtain a Delaware CPA Firm Permit in addition to a Delaware CPA Permit to Practice.
If you do not qualify for a CPA Permit to Practice, refer to PA Permit to Practice.
You may offer your services in Delaware without obtaining a Delaware CPA Permit if you have practice privilege in Delaware. You have practice privilege in Delaware when:
Although not required to hold a Delaware CPA Permit in the circumstances described above, you may nonetheless elect to apply.
If you are applying by examination because you do not hold an active CPA permit to practice in any other jurisdiction, you may apply only after you have passed both the CPA Examination and the AICPA Ethics Examination.
Applications are processed in DELPROS (Delaware Professional Regulation Online Services). The online license application process is simple and provides you with clear instructions throughout each stage of the application process. We strongly recommend that you understand what the requirements are for the license you are pursuing. Then, request and gather the documents you need before you begin the application process. Most of the information and forms are on this website. For further clarification of requirements, refer to your profession’s License Law and the Rules and Regulations.
In order to apply for a license or service request, you must have a DELPROS account. To create a new account or log into an existing DELPROS account, follow the instructions at the beginning of the application process. As part of the final steps of the application process, DELPROS instructs you to either “attach” or “upload” the required documents directly to your application and/or to “acknowledge” that you will either send them in yourself or make arrangements for “third-party” documents/forms to be sent to the Board office. Examples of “third-party forms” are transcripts from schools, employment verifications from a supervisor, and license verifications from another state. Official license verifications and/or transcripts are acceptable when received electronically directly from the State Board or school/institution. Note that forms requiring a signature, seal, or notary must be MAILED to the Board office directly UNLESS the document specifically indicates to UPLOAD the document. All documents received by mail are scanned and attached to the appropriate license records.
In DELPROS, you have the ability to save your application and return to it to edit/update information or upload documents for up to six months. However, if you do not submit your application within six months, you will have to restart your online application process. The Board office begins processing applications shortly after submission in the portal. You may check the status of your application in the DELPROS system throughout the whole process and we will correspond with you by email. The requirements for this license type are provided in the following section(s).
The requirement below applies to all applicants, regardless whether you are applying for your first CPA Permit to Practice or you already hold a CPA permit to practice in another jurisdiction.
In addition to submitting the application and fee in DELPROS, you must submit:
These are additional requirements if you do not hold an active CPA permit to practice in any other jurisdiction (state, U.S. territory or District of Columbia) but you have passed both the CPA and AICPA Ethics Examinations, you are applying by examination.
In addition to submitting the application, fee, and supporting documentation required in the previous section in DELPROS, you must also submit:
The requirement below is for active CPA permit holders in a jurisdiction that is not substantially equivalent, but you have an NQAS-certified individual substantial equivalency. This item is required in addition to submitting the application, fee, and supporting documentation required in previous sections. You must submit:
The requirements below are for active CPA permit holders in a jurisdiction that is not substantially equivalent and you do not have an individual substantial equivalency. This item is required in addition to submitting the application, fee, and supporting documentation required in previous sections. You must submit:
You must enroll in a Board-approved peer review program (Section 10.12.6.4 of the Board’s Rules and Regulations) when you:
Note: If you perform audit or review services, you must be covered by a firm that holds a CPA or PA Firm permit.