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HOW TO APPLY FOR A CPA CERTIFICATE AND CPA PERMIT TO PRACTICE
If you apply to take the CPA examination after January 1, 2006, you must apply for both a CPA Certificate and CPA Permit to Practice at the same time. (If you applied to take the CPA examination before January 1, 2006, see the instructions to apply for a CPA Certificate or CPA Permit to Practice.)
Follow these instructions to apply for both a CPA Certificate and CPA Permit to Practice.
Applying for the CPA Examination
The application for the CPA examination is available at www.nasba.org. Direct any questions or concerns pertaining to the exam to the Delaware coordinator, Misun Shin, at mshin@nasba.org or (615) 880-4263.
AICPA Ethics Examination
After you pass all four parts of the CPA examination, you must complete The American Institute of Certified Public Accountants (AICPA) self-study course entitled Professional Ethics: The AICPA Comprehensive Course and pass the examination with a score of not less than 90%. The AICPA website is www.aicpa.org. Contact AICPA directly at (888) 777-7077.
Applying for a CPA Certificate and Permit To Practice
After you have passed the CPA examination and the AICPA Ethics examination, submit the following:
- Check or money order for the non-refundable processing fee made payable to “State of Delaware.” Payment must be US funds and drawn on a US bank.
- Ethics examination score sent directly from the AICPA to the Board office.
- If you were not a Delaware candidate when you sat for the CPA examination, 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 of the U.S., evaluation of your transcript by the Foreign Academic Credentials Service, Inc. (FACS) sent directly from FACS to the Board office. The FACS website is www.facsusa.com. Contact FACS at (618) 656-5291.
(If you sat for the examination as a Delaware candidate, the CPA examination service will forward your transcript/evaluation to the Board office service after you have passed all four sections of the examination.)
- If you were not a Delaware candidate when you sat for the CPA examination, CPA examination scores sent directly from the State in which you sat for the examination to the Board office. (If you sat for the CPA examination as a Delaware candidate, the CPA examination service will forward your scores to the Board office service after you have passed all four sections of the examination.)
- Work Experience Affidavit from each employer with whom you are claiming qualifying work experience. You must have completed the work within ten years prior to applying. See Section 5.0 of the Board’s Rules and Regulations for information about the work experience requirement. The affidavit must:
- state your dates of employment
- state whether the employment was full or part time
- describe the nature of your duties by area
- affirm that you discharged your duties in a competent and professional manner
- be signed by the supervising licensed CPA or Chartered Accountant from Canada, Australia, Ireland or Mexico
- state which jurisdiction issued the supervisor’s license
- be notarized.
When your application is complete, the Board will review it at the next scheduled meeting.
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