CPA / Accounting License from Michigan to Delaware: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Delaware Board of Accountancy (Division of Professional Regulation) ↗
Yes — Delaware recognizes CPA licenses from all states, including Michigan. Apply to the Delaware Board of Accountancy (Division of Professional Regulation) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Delaware recognizes substantial equivalency, so your Michigan CPA license clears the bar on its own — the Delaware Board of Accountancy (Division of Professional Regulation) cares that you are a CPA in good standing, not that your license came from Michigan. What remains is Delaware-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Delaware ethics or rules-of-conduct exam. Do the mobility math first, though — if Delaware is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, Michigan → Delaware
| Michigan (current) | Delaware (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | Michigan charges an application processing fee plus a 2-year license fee (State License Fee Act, 1979 PA 152), collected on the CPA reciprocity application; the exact amounts are published on the LARA application forms but could not be confirmed on an accessible official page at time of research (LARA blocked automated retrieval, HTTP 403) | $187 (CPA Permit to Practice fee from the Division of Professional Regulation fee schedule) |
| Processing time | LARA does not publish a processing time for the CPA reciprocity application | the Delaware Board of Accountancy / Division of Professional Regulation does not publish a processing time |
| Licensing authority | Michigan Board of Accountancy (Dept. of Licensing and Regulatory Affairs, Bureau of Professional Licensing) | Delaware Board of Accountancy (Division of Professional Regulation) |
The destination column is what you must satisfy — Delaware sets the rules for this move.
Step by step
- Confirm Delaware's current requirements on the Delaware Board of Accountancy (Division of Professional Regulation) website (linked below) — rules change.
- Submit the endorsement application to the Delaware Board of Accountancy (Division of Professional Regulation) (application linked below).
- 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
Related guides
Frequently asked questions
Does Delaware accept a Michigan CPA license?
Yes — Delaware recognizes CPA licenses from all states, including Michigan. Apply to the Delaware Board of Accountancy (Division of Professional Regulation) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from Michigan to Delaware?
No — the Uniform CPA Exam transfers with your license. 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 need a Delaware license, or does mobility cover the move?
If Delaware becomes your principal place of business, you apply to the Delaware Board of Accountancy (Division of Professional Regulation) for a reciprocal license. If you are only serving Delaware clients from Michigan, practice privilege usually covers you with no Delaware license, notice, or fee.
What does the Michigan-to-Delaware move 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).
Can I keep my Michigan CPA license after licensing in Delaware?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Michigan 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.
- 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)
- Michigan LARA — Licensed Accountant (CPA) Licensing Guide (reciprocity via 4-of-10 experience, license verification, exam certified not retaken) ↗ (accessed 2026-07-21)
- Michigan LARA — Accountant (CPA) Professional Licensing Guide (150 hours, 1 year experience; no direct bilateral reciprocal agreement, qualify by experience) ↗ (accessed 2026-07-21)
- Michigan LARA — Board of Accountancy (Bureau of Professional Licensing) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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