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DelawareHB 143153rd General Assembly (2024–2026)HouseWALLET

AN ACT TO AMEND TITLE 24 OF THE DELAWARE CODE RELATING TO THE BOARD OF ACCOUNTANCY.

Sponsored By: William Bush (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

Easier Delaware practice for out-of-state CPAs

Beginning July 1, 2026, nonresident CPAs can practice in Delaware without a Delaware permit if NASBA verifies their home state as substantially equivalent. They must have a baccalaureate or higher degree with an accounting concentration, pass the CPA exam, and have at least one year of supervised experience. NASBA uses the national Uniform Accountancy Act to verify states, and the Board accepts education, exam, and experience in any order. If you had Delaware practice privileges on December 31, 2024, you can keep them by getting NASBA verification. For this transition, those licensed before January 1, 2012 can be exempt from the education rule.

New paths to a Delaware CPA license

Beginning July 1, 2026, the law sets three education paths to a CPA permit: post‑baccalaureate degree with accounting; at least 150 hours with a degree and accounting; or a baccalaureate degree with an accounting concentration. To sit for the CPA exam, you must first complete at least 120 semester hours and a qualifying degree. If you use the post‑baccalaureate or 150‑hour path, you need one year of supervised experience; the baccalaureate‑only path needs two years. Experience can be in public practice, industry, government, or academia and must be supervised by a U.S. CPA.

Sponsors & Cosponsors

Sponsor

  • William Bush

    Democratic • House

Cosponsors

  • Spiros Mantzavinos

    Democratic • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. HS 1 for HB 143 - Signed by Governor

    7/30/2025Governor

  2. HS 1 for HB 143 - Passed By Senate. Votes: 21 YES

    6/26/2025Senate

  3. HS 1 for HB 143 - Reported Out of Committee (Banking, Business, Insurance & Technology) in Senate with 7 On Its Merits

    6/18/2025Senate

  4. HS 1 for HB 143 - Assigned to Banking, Business, Insurance & Technology Committee in Senate

    6/12/2025Senate

  5. HS 1 for HB 143 - Passed By House. Votes: 40 YES 1 ABSENT

    6/12/2025House

  6. HS 1 for HB 143 - Reported Out of Committee (Economic Development/Banking/Insurance & Commerce) in House with 12 On Its Merits

    6/10/2025House

  7. Substituted in House by HS 1 for HB 143

    6/6/2025House

  8. Not Worked in Committee

    5/13/2025House

  9. Introduced and Assigned to Economic Development/Banking/Insurance & Commerce Committee in House

    5/8/2025House

Bill Text

Related Bills

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