Division of
Professional Regulation

Permit Renewal

Information About Renewal Applications for All Licenses

All Accountancy permits expire on June 30 of odd years (e.g., 2017, 2019).

Several weeks before the permit expiration date, a renewal notice will be sent to the email 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 professional education (CPE). For information on CPE requirements, see the following sections in the Board’s Rules and Regulations:

  • CPAs – Section 7.2.
  • PAs – Section 9.2

The CPE must include at least:

Starting July 1, 2017, you must complete at least 20 hours of CPE each year of the reporting period.

Following the renewal, a percentage of licensees will be randomly selected for audit of their CPE. If you are selected for audit, you must provide a Continuing Professional Education Log for Renewals and certificates of completion. However, do not submit the log or any CPE 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.


Requesting Inactive Status/Reactivating Licenses

If you are not practicing as a CPA in Delaware, you may request inactive status. To place your license in inactive status, submit a written request and the required status change fee to the Board. Your license may remain in inactive status for up to five years. You are not permitted to practice in Delaware while your license is inactive

Your license may remain in inactive status for up to five years. To resume practicing in Delaware during the five-year period, you must reactivate your license to active status. See 24 Del. C. §108.

If you fail to reactivate during the five-year period, your license will terminate. If you wish to resume practicing after your license has terminated, you must reapply for a new license.

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