CPA / Accounting License from Delaware to Texas: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Texas State Board of Public Accountancy (TSBPA) ↗
Yes — Texas recognizes CPA licenses from all states, including Delaware. Apply to the Texas State Board of Public Accountancy (TSBPA) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Texas recognizes substantial equivalency, so your Delaware CPA license clears the bar on its own — the Texas State Board of Public Accountancy (TSBPA) cares that you are a CPA in good standing, not that your license came from Delaware. What remains is Texas-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Texas ethics or rules-of-conduct exam. Do the mobility math first, though — if Texas is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, Delaware → Texas
| Delaware (current) | Texas (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $187 (CPA Permit to Practice fee from the Division of Professional Regulation fee schedule) | $100 (reciprocal application fee; fingerprint vendor fee paid separately) |
| Processing time | the Delaware Board of Accountancy / Division of Professional Regulation does not publish a processing time | TSBPA does not publish a processing time; approval cannot be finalized until the fingerprint background check clears |
| Licensing authority | Delaware Board of Accountancy (Division of Professional Regulation) | Texas State Board of Public Accountancy (TSBPA) |
The destination column is what you must satisfy — Texas sets the rules for this move.
Step by step
- Confirm Texas's current requirements on the Texas State Board of Public Accountancy (TSBPA) website (linked below) — rules change.
- Submit the endorsement application to the Texas State Board of Public Accountancy (TSBPA) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA license in good standing from another US jurisdiction (letter of good standing required).
- Complete a Texas board-approved 4-credit ethics course within the last six months.
- Pass the open-book examination on the Texas Rules of Professional Conduct.
- Fingerprint-based FBI and Texas DPS background check.
- Meet Texas CPE requirements scaled to length of prior licensure (up to 120 hours).
- Pay the fees ($100 (reciprocal application fee; fingerprint vendor fee paid separately)) and allow TSBPA does not publish a processing time; approval cannot be finalized until the fingerprint background check clears.
Official links
Related guides
Frequently asked questions
Does Texas accept a Delaware CPA license?
Yes — Texas recognizes CPA licenses from all states, including Delaware. Apply to the Texas State Board of Public Accountancy (TSBPA) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from Delaware to Texas?
No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is not retaken; passage is confirmed through the letter of good standing from your current board. Texas additionally requires a board-approved 4-credit ethics course and passage of an open-book examination on the Texas Rules of Professional Conduct..
Do I need a Texas license, or does mobility cover the move?
If Texas becomes your principal place of business, you apply to the Texas State Board of Public Accountancy (TSBPA) for a reciprocal license. If you are only serving Texas clients from Delaware, practice privilege usually covers you with no Texas license, notice, or fee.
What does the Delaware-to-Texas move cost?
$100 (reciprocal application fee; fingerprint vendor fee paid separately) (reciprocal application fee; fingerprint vendor fee paid separately).
Can I keep my Delaware CPA license after licensing in Texas?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Delaware license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- TSBPA — Reciprocal Application ($100 fee, exam not retaken, 4-credit ethics course within six months, open-book Rules of Professional Conduct exam, letter of good standing, fingerprint background check, tiered CPE up to 120 hours) ↗ (accessed 2026-07-21)
- NASBA — Substantial Equivalency and practice privilege (UAA Section 23; all 55 US jurisdictions substantially equivalent) ↗ (accessed 2026-07-21)
- Delaware DPR — CPA Permit to Practice (two reciprocal routes: substantial equivalency vs four-years-experience, exam scores) ↗ (accessed 2026-07-21)
- Delaware DPR — Board of Accountancy fee schedule ($187 CPA permit) ↗ (accessed 2026-07-21)
- Delaware DPR — Board of Accountancy FAQs (substantial equivalency and practice privilege) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]