Follow these instructions to apply for a PA Permit to Practice.

PA Examination

You must pass all parts of the examination recognized by the National Society of Public Accountants or both the Accounting and Reporting and Auditing portions of the Uniformed Certified Public Accountants Examination.

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 PA Permit to Practice

After you pass the required PA examination and the AICPA ethics examination, submit the following:

• Completed, signed and notarized Application for PA Permit to Practice.

• 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.

• 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.

• PA 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.