CPA / Accounting License from New York to Delaware: Does It Transfer? (2026)

What's different between New York and Delaware

Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Delaware. Exam notes are our summary of each board's published rules, with sources below.

Route, each way

New York to Delaware (this page): Full reciprocity.

Delaware to New York (the reverse move): Licensure by endorsement.

The two directions differ: New York and Delaware do not give each other's licensees the same route.

Does coming from New York matter?

Coming from New York does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into Delaware.

Application fee

Delaware lists $187 for an out-of-state applicant and New York lists $427 for the reverse move; neither may be the full cost.

Education (semester hours)

Delaware's first-time-applicant standard is 150 semester hours of education for initial licensure; New York's is 150.

The two standards are the same.

Exam rules on record

Delaware and New York carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.

• Delaware (this move): The Uniform CPA Examination is not retaken; each jurisdiction where you hold or have held a license sends a licensure verification directly to the Board. Delaware adds no state law exam. An applicant whose license comes from a substantially-equivalent jurisdiction needs only the application, fee, and those verifications; an applicant from a jurisdiction that is not substantially equivalent qualifies through a NASBA National Qualification Appraisal Service (NQAS) individual substantial-equivalency evaluation or, failing that, by documenting education, CPA exam scores, and the required experience.
• New York (the reverse move): The Uniform CPA Examination is never retaken; your initial-licensure state (and your current principal-place-of-business state, if different) verifies your licensure, either through an online license-verification printout or on Form 3 (Certification of Out-of-State Licensure and Examination Grades) (national lookup at CPAverify.org). New York requires no separate ethics examination for licensure.

What changes, New York → Delaware

The destination column is what you must satisfy — Delaware sets the rules for this move.

Step by step

1. Confirm Delaware's current requirements on the Delaware Board of Accountancy (Division of Professional Regulation) website (linked below) — rules change.
2. Submit the endorsement application to the Delaware Board of Accountancy (Division of Professional Regulation) (application linked below).
3. Arrange license verification from your current state via the verification system.
4. Hold an active CPA license/permit in good standing from another US jurisdiction.
5. Have a State/Jurisdiction Licensure Verification sent directly to the Board from each jurisdiction where you hold or have ever held a license.
6. If your jurisdiction is not substantially equivalent: submit a NASBA NQAS individual substantial-equivalency evaluation report, OR document education, CPA exam scores, and at least four years of experience completed after passing the CPA exam and within the past ten years (Affidavit of Supervised Work Experience).
7. Non-equivalent applicants without an NQAS evaluation whose license was issued more than four years before applying must also show 80 hours of CPE taken in the two years before applying.
8. Apply online through DELPROS.
9. Pay the fees listed above, and allow for the processing time shown there.

Official links

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