General Information about Delaware Permits and Certificates

Delaware issues both a CPA Permit to Practice and a CPA Certificate.

• A CPA Permit to Practice licenses you to practice accountancy in Delaware.
• A Delaware CPA Certificate does not license you to practice accountancy in Delaware. If you have only a CPA Certificate and not a Permit to Practice, you are entitled to use the title Certified Public Accountant or the acronym CPA only if:
• The Certificate is active and in good standing, and
• You neither engage in nor offer to engage in practicing certified or public accountancy, and
• You place the words “not in public practice” next to your CPA title on any type of document or device.

Step 1: Pass the CPA Examination

Before you file for a Delaware CPA Certificate and/or CPA Permit to Practice, you must apply for and pass the CPA examination. The application for the CPA examination is available at www.nasba.org. Direct all questions or concerns about the exam to the Delaware coordinator, Misun Shin, at mshin@nasba.org or (615) 880-4263.

Step 2: Pass the AICPA Ethics Examination

After passing 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 exam with a score of not less than 90%. The AICPA website is www.aicpa.org. Contact AICPA directly at (888) 777-7077.

Step 3: Choose the Correct Application Form

This table shows which application form to submit depending on your situation. Filing an incorrect form may delay processing of your application.

Step 4: Apply for a Delaware CPA Certificate and Permit to Practice

After you have passed both the CPA examination and the AICPA Ethics examination, submit the following to the Delaware Board:

• Submit completed, signed and notarized Combined Application for CPA Certificate and Permit to Practice .

• Enclose a 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.

• Arrange for the Board office to receive your 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, arrange for the Board office to receive 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.

Note: If you sat for the examination as a Delaware candidate, it is not necessary to submit proof of your education. The examination service will forward your transcript/evaluation to the Board office.

• If you were not a Delaware candidate when you sat for the CPA examination, arrange for the Board office to receive your CPA examination scores, sent directly from the State in which you sat for the examination to the Board office.

Note: If you sat for the CPA examination as a Delaware candidate, it is not necessary to submit proof of your scores. The examination service will send your scores to Delaware.

• If you ever held a permit or certificate in another state, US territory or the District of Columbia, arrange for the Board office to receive a verification from each jurisdiction, sent directly from the jurisdiction to the Board office.

• Arrange for each employer from whom you are claiming qualifying work experience to submit a completed, signed, notarized Affidavit of W ork Experiencedirectly to the Board office.
• The form must be signed by the supervising licensed CPA or Chartered Accountant from Canada, Australia, Ireland or Mexico.
• How much qualifying experience you are required to have depends on your education. This table summarizes the experience requirements.

• Degrees must be conferred by accredited college or university with a concentration in (or the substantial equivalent of a concentration) accounting. See Section 4.1.4 of the Board’s Rules and Regulations for the required courses.
• Experience must be obtained after receiving your degree.
• You must have completed the experience within ten years before applying.