Delaware Administrative Code
Title 24 - Regulated Professions and Occupations
Department of State
Division of Professional Regulation
100 - Board of Accountancy
Section 100-6.0 - Requirements and Qualifications for a Permit to Practice as a Certified Public Accountant

Universal Citation: 24 DE Admin Code 100-6.0

Current through Register Vol. 28, No. 3, September 1, 2024

6.1 Each person who is engaged in the practice of certified public accountancy whether as a principal or employee of a firm and whose principal place of business is in Delaware must maintain a valid permit to practice certified public accountancy. A valid permit to practice is one that has not been placed in inactive status pursuant to 24 Del.C. § 108(e) and subsection 5.5 and has been renewed during the most recent renewal period by meeting the applicable continuing education and any other applicable requirements.

6.2 Each applicant for a permit to practice certified public accountancy pursuant to 24 Del.C. § 107 must provide the Board with the following:

6.2.1 A statement under oath or other verification satisfactory to the Board that the applicant has not been convicted of a crime that is substantially related to the practice of accountancy as stated in subsection 12.1.

6.2.2 Evidence in a form satisfactory to the Board that the applicant has successfully passed the Uniform Certified Public Accountant Examination or its successor examination as established by the AICPA and the NASBA.
6.2.2.1 Applications to take the Certified Public Accountant Examination must be made on a form provided by the Board or its designee and filed with the Board or its designee by a due date specified by the Board or its designee in the application form.

6.2.2.2 An application will not be considered filed until the application fee and examination fee required by this regulation and all required supporting documents have been received, including proof of identity as determined by the Board or its designee and specified on the application form, official transcripts and proof that the applicant has satisfied the education requirement.

6.2.2.3 An applicant who fails to appear for the examination shall forfeit all fees charged for both the application and the examination.

6.2.2.4 The Board or its designee will forward notification of eligibility for the computer-based examination to NASBA's National Candidate Database.

6.2.2.5 Eligible applicants shall be notified of the time and place of the examination, or shall independently contact the Board, the Board's designee or a test center operator to schedule the time and place for the examination at an approved test site. Scheduling reexaminations must be made in accordance with subsection 6.2.2.8.

6.2.2.6 The examination required by 24 Del.C. § 107 shall test the knowledge and skills required for performance as an entry-level certified public accountant. The examination shall include the subject areas of accounting and auditing and related knowledge and skills as the Board may require.

6.2.2.7 An applicant shall be required to pass all test sections of the examination in order to qualify for a permit to practice. The applicant must attain the uniform passing grade established through a psychometrically acceptable standard-setting procedure and approved by the Board.

6.2.2.8 An applicant may take the required test sections individually and in any order. Credit for any test section passed shall be valid for 30 months from the actual date the applicant took that test section, without having to attain a minimum score on any failed test section and without regard to whether the applicant has taken other test sections.
6.2.2.8.1 Applicants must pass all 4 test sections of the Uniform CPA Examination within a rolling 30-month period, which begins on the date that the first test section passed is taken.

6.2.2.8.2 Applicants cannot retake a failed test section in the same examination window. An examination window refers to a specified time period (currently 3 months) in which applicants have an opportunity to take the CPA examination.

6.2.2.8.3 If the Board determines the examination changes necessary to eliminate the test window limitations have been implemented, subsection 6.2.2.8.2 will no longer be effective, and applicant can retake a test section once their grade for any previous attempt of that same test section has been released.

6.2.2.8.4 In the event all 4 test sections of the Uniform CPA Examination are not passed within the rolling 30-month period, credit for any test section passed outside the 30-month period will expire and that test section must be retaken.

6.2.2.9 An applicant shall retain credit for any and all test sections of the examination passed as a candidate of another state if such credit would have been given under then applicable requirements in Delaware.

6.2.2.10 An applicant shall be deemed to have passed the Uniform CPA Examination once the applicants holds at the same time valid credit for passing each of the 4 test sections of the examination. For purposes of this section, credit for passing a test section of the computer-based examination is valid from the actual date of the testing event for that test section, regardless of the date the applicant actually receives notice of the passing grade.

6.2.2.11 Notwithstanding subsection 6.2.2.10, the Board may in particular cases extend the term of credit validity upon a showing that the credit was lost by reason of circumstances beyond the applicant's control.

6.2.2.12 The applicant shall, for each test section scheduled by the applicant to the Board or its designee, pay a testing fee that includes the actual fees charged by the AICPA, NASBA, and the test delivery service provider, as well as reasonable application fees established by the State Board or its designee.

6.2.2.13 Cheating by an applicant in applying for, taking or subsequent to the examination will be deemed to invalidate any grade otherwise earned by an applicant on any test section of the examination, and may warrant summary expulsion from the test site and disqualification from taking the examination for a specified period of time.

6.2.2.14 For purposes of this regulation, the following actions or attempted activities, among others, may be considered cheating:
6.2.2.14.1 Falsifying or misrepresenting educational credentials or other information required for admission to the examination;

6.2.2.14.2 Communication between applicants inside or outside the test site or copying another applicant's answers while the examination is in progress;

6.2.2.14.3 Communication with others inside or outside the test site while the examination is in progress;

6.2.2.14.4 Substitution of another person to sit in the test site in the stead of an applicant;

6.2.2.14.5 Reference to crib sheets, textbooks or other material or electronic media (other than that provided to the applicant as part of the examination) inside or outside the test site while the examination is in progress;

6.2.2.14.6 Violating the nondisclosure prohibitions of the examination or aiding or abetting another in doing so, or otherwise participating in the collection of Test Items for use, redistribution or sale;

6.2.2.14.7 Retaking or attempting to retake a test section by an individual holding a valid certificate or permit to practice or by an applicant who has unexpired credit for having already passed the same test section, unless the individual has been directed to retake a test section pursuant to Board order or unless the individual has been expressly authorized by the Board to participate in a "secret shopper" program.

6.2.2.15 In any case where it appears that cheating has occurred or is occurring, the Board or its representatives may either summarily expel the applicant involved from the examination or move the applicant to a position in the test center away from other examinees where the applicant can be watched more closely.

6.2.2.16 In any case where the Board believes that it has evidence that an applicant has cheated on the examination, including those cases where the applicant has been expelled from the examination, the Board shall conduct an investigation and may conduct a hearing consistent with the requirements of the state's Administrative Procedures Act following the examination session for the purpose of determining whether or not there was cheating, and if so what remedy should be applied. In such proceedings, the Board shall decide:
6.2.2.16.1 Whether the applicant shall be given credit for any portion of the examination completed in that session; and

6.2.2.16.2 Whether the applicant shall be barred from taking the examination and if so, for what period of time.

6.2.2.17 In any case where the Board or its representative permits an applicant to continue taking the examination, it may depending on the circumstances:
6.2.2.17.1 Admonish the applicant;

6.2.2.17.2 Seat the applicant in a segregated location for the rest of the examination;

6.2.2.17.3 Keep a record of the applicant's seat location and identifying information, and the names and identifying information of the applicants in close proximity of the applicant; and

6.2.2.17.4 Notify the National Candidate Database and the AICPA and the test center of the circumstances, so that the applicant may be more closely monitored in future examination sessions.

6.2.2.18 In any case in which an applicant is refused credit for any test section of an examination taken, disqualified from taking any test section, or barred from taking the examination in the future, the Board will provide to the Board of Accountancy of any other state to which the applicant may apply for the examination information as to the Board's findings and actions taken.

6.2.2.19 Notwithstanding any other provisions under this regulation, the Board or its designee may postpone scheduled examinations, the release of grades, or the issuance of permits to practice due to a breach of examination security; unauthorized acquisition or disclosure of the contents of an examination; suspected or actual negligence, errors, omissions, or irregularities in conducting an examination; or for any other reasonable cause or unforeseen circumstance.

6.2.3 Evidence in a form satisfactory to the Board that the applicant has successfully completed the AICPA self-study program "Professional Ethics for CPAs," or its successor course, with a passing grade within 10 years of the date of the application.

6.2.4 Evidence in a form satisfactory to the Board that the applicant has completed at least 150 semester hours of college education including a Baccalaureate Degree or a higher degree or met the educational requirements of a state that was deemed to be substantially equivalent as of January 1, 2009 and in which the applicant was a CPA examination candidate and passed said exam. The total educational program shall include a concentration in accounting.
6.2.4.1 The applicant also must, upon request, submit proof that the college or university granting the degree was, at the time of the applicant's graduation, accredited by the Middle States Commission on Higher Education or by another comparable regional accrediting association. A degree granted by a college or university not accredited at the time of applicant's graduation will not be accepted. Graduates of non-United States (U.S.) degree programs will be required to have their credentials evaluated by a credential evaluation service acceptable to the Board, to determine equivalency to U.S. regional accreditation.

6.2.4.2 The concentration in accounting must be completed at an accredited college or university and consist of at least 24 semester hours of courses in accounting principles, intermediate accounting, cost accounting, tax, auditing, advanced accounting, accounting information systems, and law. Courses in other business subjects, such as banking, computer science, economics, finance, insurance, management and marketing will not be accepted as accounting courses for this purpose.

6.2.5 Evidence in a form satisfactory to the Board that the applicant meets all of the following experience requirements:
6.2.5.1 Experience may consist of providing any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.

6.2.5.2 Qualifying experience shall be verified by a United States certified public accountant who at the time of supervision held a valid CPA permit to practice from Delaware or a comparable license from another United States jurisdiction and who supervised the applicant. The verification shall be notarized.

6.2.5.3 Each applicant must submit an affidavit from the applicant's supervisor for each employer with whom qualifying experience is claimed, setting forth the dates of employment, describing the nature of applicant's duties by area and affirming that the applicant discharged their duties in a competent and professional manner. The affidavit must be signed by the supervising certified public accountant and notarized and include a statement indicating the jurisdiction of their license.

6.2.5.4 Only experience obtained after the conferring of the degree under which the candidate applies shall be accepted. A "year" of qualifying experience shall consist of full or part-time employment that extends over a period of no less than a year and no more than 3 years and includes no fewer than 2,000 hours of performance of services described in subsection 6.2.5.1.

6.2.6 A statement under oath or other verification satisfactory to the Board that the applicant has not engaged in any acts that would be grounds for discipline by the Board.

6.2.7 A certified statement from the licensing authority, or comparable agency, that the applicant has no pending disciplinary proceedings or complaints against him or her in each jurisdiction where the applicant currently or previously held a permit to practice.

Disclaimer: These regulations may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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