Transfer Your CPA / Accounting License to Delaware: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Delaware Board of Accountancy (Division of Professional Regulation) ↗
A CPA license transfers to Delaware by reciprocity: because Delaware treats every US CPA as substantially equivalent, the Delaware Board of Accountancy (Division of Professional Regulation) grants its license on the strength of your existing one rather than re-qualifying you. The Uniform CPA Examination is not retaken; the applicant submits their CPA examination scores / license verification. Delaware adds no state law exam; an out-of-state applicant qualifies either through a NASBA National Qualification Appraisal Service (NQAS) individual substantial-equivalency evaluation or, if the jurisdiction is not substantially equivalent, by documenting the required experience.. Fee: $187 (CPA Permit to Practice fee from the Division of Professional Regulation fee schedule).
Moving to Delaware from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Delaware recognizes substantial equivalency, the Delaware Board of Accountancy (Division of Professional Regulation) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Delaware is not becoming your principal place of business — you are serving Delaware clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Delaware license at all. Apply for the reciprocal license when Delaware is where you will actually be based.
Delaware issues a reciprocal CPA Permit to Practice to any CPA whose jurisdiction is substantially equivalent (all 55 US jurisdictions qualify via NASBA NQAS), with a separate four-years-experience route for the rare non-equivalent case; education and experience are normally satisfied through the existing license. Separate from the permit, an out-of-state CPA whose principal place of business stays outside Delaware may practice under practice privilege/mobility with no Delaware permit. The AICPA ethics course/exam is required of examination-track applicants; the reciprocity instructions do not add it for substantially-equivalent applicants.
Delaware requirements at a glance
| Exam | The Uniform CPA Examination is not retaken; the applicant submits their CPA examination scores / license verification. Delaware adds no state law exam; an out-of-state applicant qualifies either through a NASBA National Qualification Appraisal Service (NQAS) individual substantial-equivalency evaluation or, if the jurisdiction is not substantially equivalent, by documenting the required experience. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| Fees | $187 (CPA Permit to Practice fee from the Division of Professional Regulation fee schedule) |
| Processing time | the Delaware Board of Accountancy / Division of Professional Regulation does not publish a processing time |
Step by step
- Confirm Delaware's current requirements on the Delaware Board of Accountancy (Division of Professional Regulation) website — rules change.
- Submit the reciprocity/endorsement application to the Delaware Board of Accountancy (Division of Professional Regulation) (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold an active CPA license/permit in good standing from another US jurisdiction.
- Substantial-equivalency route: submit a NASBA NQAS individual substantial-equivalency evaluation report.
- Non-equivalent route: document at least four years of experience completed after passing the CPA exam and within the past ten years (Affidavit of Supervised Work Experience).
- Provide CPA examination scores; provide CPE documentation if the license was issued more than four years before applying.
- Pay the fees ($187 (CPA Permit to Practice fee from the Division of Professional Regulation fee schedule)) and allow the Delaware Board of Accountancy / Division of Professional Regulation does not publish a processing time.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Delaware:
Frequently asked questions
Does my CPA license transfer to Delaware?
A CPA license transfers to Delaware by reciprocity: because Delaware treats every US CPA as substantially equivalent, the Delaware Board of Accountancy (Division of Professional Regulation) grants its license on the strength of your existing one rather than re-qualifying you. The Uniform CPA Examination is not retaken; the applicant submits their CPA examination scores / license verification. Delaware adds no state law exam; an out-of-state applicant qualifies either through a NASBA National Qualification Appraisal Service (NQAS) individual substantial-equivalency evaluation or, if the jurisdiction is not substantially equivalent, by documenting the required experience.. Fee: $187 (CPA Permit to Practice fee from the Division of Professional Regulation fee schedule).
Do I have to retake the CPA Exam to get licensed in Delaware?
No. The Uniform CPA Examination is not retaken; the applicant submits their CPA examination scores / license verification. Delaware adds no state law exam; an out-of-state applicant qualifies either through a NASBA National Qualification Appraisal Service (NQAS) individual substantial-equivalency evaluation or, if the jurisdiction is not substantially equivalent, by documenting the required experience..
Do I even need a Delaware CPA license, or does mobility cover me?
If Delaware is not your principal place of business, practice privilege (mobility) usually lets you serve Delaware clients with no Delaware license, notice, or fee. You apply to the Delaware Board of Accountancy (Division of Professional Regulation) for a reciprocal license when Delaware becomes where you are principally based.
What does a Delaware reciprocal CPA license cost?
$187 (CPA Permit to Practice fee from the Division of Professional Regulation fee schedule) (CPA Permit to Practice fee from the Division of Professional Regulation fee schedule).
How long does the Delaware reciprocity process take?
the Delaware Board of Accountancy / Division of Professional Regulation does not publish a processing time — the Delaware Board of Accountancy / Division of Professional Regulation does not publish a processing time.
How does Delaware's education requirement affect a reciprocal CPA license?
Delaware's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Delaware Board of Accountancy (Division of Professional Regulation).
Sources
Primary sources only — official boards and compact commissions. Data last verified 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]