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HOW TO APPLY FOR A CPA PERMIT TO PRACTICE
Follow these instructions to apply for a 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
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 CPA Permit to Practice
If you are a holder of a Delaware CPA Certificate, submit only the first four items. If you are applying through reciprocity, submit all of the items.
- 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.
- 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.
- If your CPA Certificate was issued more than four years before submitting your CPA Permit application, proof that you have completed 80 hours of continuing education in the two years immediately preceding your application.
Note: Submit the following only if you are applying by reciprocity.
- Ethics examination score sent directly from the AICPA to the Board office.
- 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.
- CPA examination scores sent directly from the State in which you sat for the examination to the Board office.
- Verification of licensure from each State where you are currently, or have ever been licensed, sent directly from the State to the Board office.
When your application is complete, the Board will review it at the next scheduled meeting.
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