Practice Privileges. A CPA whose principal place of business is outside Delaware may exercise all the privileges of a Delaware CPA without the need to obtain a license if the individual: A CPA who holds a valid license as a CPA from any state that is not listed as a substantially equivalent jurisdiction may obtain verification that such individual's CPA qualifications are substantially equivalent to those of the UAA. Click here for a CredentialNet application for individual qualification verification.
Please Note: Any individual who passed the Uniform CPA Examination and holds a valid license issued by any other state prior to January 1, 2012, may be exempt from the 150 semester hours and baccalaureate degree education requirements for purposes of practice privileges.
Practice privileges extend to the offering or rendering of professional services, whether in person, by mail, telephone or electronic means, and no notice or other submission shall be provided by any such individual.
An individual who does not qualify for practice privileges must obtain a Reciprocal Certificate/Permit to Practice. Click Reciprocal License above for additional information
Consent to Jurisdiction (See Del. Code tit. 24, § 109) An individual licensee of another state exercising practice privileges in Delaware and the firm which employs that licensee simultaneously consent, as a condition of the grant of this privilege: - To the personal and subject matter jurisdiction and disciplinary authority of the Delaware Board;
- To comply with the Delaware Board's laws and rules;
- That in the event the license from the state of the individual's principal place of business is no longer valid, the individual will cease offering or rendering professional services in Delaware individually and on behalf of a firm; and
- To the appointment of the state board which issued their license as their agent upon whom process may be served in any action or proceeding by the Delaware Board against the licensee.
Practice within Delaware by individuals who qualify for the practice privilege shall not obligate a firm that does not maintain an office in Delaware to obtain a firm permit from the Delaware Board (Del. Code tit. 24, § 111(b)).
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one of the jurisdictions listed: - An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
Click Practice Privilege in the menu bar at the top of this page for additional information. |
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