Answer: See How to Get Licensed on the National Association of State Boards of Accountancy (NASBA) website.

Answer: See Professional Ethics: AICPA’s Comprehensive Course.

Answer: See CPA Examination Scores.

Answer: For an online verification, see Search & Verify a Professional License. However, if a written verification is required, see Request License Verification.

Answer: You can apply for a license at any time through DELPROS, our online licensure system. First, read the instructions and requirements for the CPA Permit on our website. When you have gathered all the information and documentation required to apply for a license, you will click on any one of the many convenient links to the DELPROS online portal and follow the instructions through the process. You just need to log-in, complete the application and upload your supporting documents, and pay the fee with a credit/debit card. We will send you email notifications throughout the application process. When approved, you may print your license..

Answer: Substantial equivalency means that:

• a jurisdiction’s education, examination and experience requirements in its law and rules are at least comparable to those in the Uniform Accountancy Act, or
• an individual CPA’s education, examination and experience are at least comparable to those in the Uniform Accountancy Act.

Substantial equivalency determines whether or not a CPA who has an active CPA permit to practice in another jurisdiction has privilege to practice in Delaware without obtaining a Delaware CPA Permit to Practice.  For more information, see also Substantial Equivalency on the National Association of State Boards of Accountancy (NASBA) website.

Answer: See Section 107(c) of the License Law.

Answer: Evaluations by the Foreign Academic Credentials Service, Inc. (FACS) or NASBA International Evaluation Service (NIES) are accepted. For contact information, see the websites:

• • FACS
  • NIES

Answer: Work experience is required for a CPA Permit to Practice when you are applying by examination or by reciprocity from a jurisdiction that is not substantially equivalent.  For details on what kind and how much experience you need, see the following sections of the Board’s Rules and Regulations:

• • If you are applying by examination, see Section 6.2.5.
  • If you are applying by reciprocity without substantial equivalence, see Sections 7.1.2.2 and 7.1.2.3.

Answer: Section 5.0 of the Board’s Rules and Regulations explains when you may—and may not—use “certified public accountant,” the abbreviation “CPA,” or any other designation (title) which suggests that you are a certified public accountant or practicing certified public accountancy.

Answer: To become a CE provider, you must create an account in DELPROS and submit a Service Request. You will need to provide full information about course(s) you are offering. The Board will review the application and supporting documents for approval and you will be notified..

Answer: See Renew Permit.

Answer: If you are no longer providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills regardless of whether the service or advice is compensated, you may request to put your permit on inactive status. You must request to place your license in inactive status by submitting a Service Request in DELPROS before your late renewal period ends (June 30 of the following even year).   To maintain your inactive license, you will be required to complete an online renewal in DELPROS every 2 years.   At that time, you will receive a renewal notice approximately 90 days before the expiration date of your inactive license.  You are not allowed to practice in Delaware while your license is inactive. To reactivate your permit, see Section 5.5.6 of the Board’s Rules and Regulations. However, if you fail to reactivate your permit before the end of the late renewal period and later wish to resume practicing in Delaware, you must reapply in DELPROS as a new applicant.  While your permit is in inactive status, you must use the designation “CPA Inactive.”

Answer: See CPA Firm Permit or PA Firm Permit.

Answer: If your name change is due to an ownership change, submit a new application in DELPROS.  For any other reason, submit an Service Request to change your facility name.

Answer: Only persons who hold a valid Delaware CPA Permit to Practice or who have practice privileges in Delaware based on substantial equivalency (24 Del. C. §109) are allowed to practice certified public accountancy or hold themselves out as a practicing CPA in Delaware. CPA Certificates are not allowed to use the title or designation of “CPA” (24 Del. C. §106 (a)).

Answer: Since Certificates never expire, you do not need to file a renewal application and continuing education is not required.

Answer: See Request for Exemption from Social Security Number Requirement.