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DelawareHS 1 for HB 143153rd General Assembly (2024–2026)House

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: 2 benefits, 0 costs, 0 mixed.

More paths to Delaware accountant permits

Beginning July 1, 2026, Delaware offers three education paths to a certified public accountant (CPA) permit. A post-bachelor’s degree or 150 semester hours including a bachelor’s or higher degree requires 1 year of qualifying experience. A bachelor’s-only path requires 2 years; all paths require accounting study or a Board-approved equivalent at an accepted accredited school. Qualifying work can be in government, industry, teaching, or public practice, must build accounting or related skills, and must be supervised by a U.S. CPA under Board rules. Applicants must pass the CPA exam and complete the AICPA self-study ethics course. Applicants can take the exam after completing an accepted bachelor’s or higher degree with accounting study; the separate 120-semester-hour requirement is removed.

Out-of-state accountants gain Delaware practice access

Beginning July 1, 2026, qualified out-of-state certified public accountants (CPAs) can serve Delaware clients without a Delaware permit or notice. Their main business location must be outside Delaware, and their state license must be valid and in good standing. They need an accepted accredited bachelor’s or higher degree with accounting study or an approved equivalent, a passing CPA exam, and 1 year of qualifying experience. Qualified accountants and firms can provide services in person or remotely, but remain subject to Delaware oversight. Nonresident CPAs who held both a valid out-of-state license and Delaware practice privileges on December 31, 2024, keep access while maintaining their license and meeting ongoing verification requirements. Qualified CPAs can also obtain reciprocal Delaware permits, replacing reliance on NASBA’s substantial-equivalency review. An alternative permit route requires passing the exam and 4 years of qualifying experience earned afterward, within 10 years before applying. Applicants whose certificate was issued more than 4 years before applying must also meet applicable continuing education requirements.

Sponsors & Cosponsors

Sponsor

  • William Bush

    Democratic • House

Cosponsors

  • William J. Carson

    Democratic • House

  • Spiros Mantzavinos

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 61 • No: 0

Senate vote • 6/26/2025

Passed (2/3 required)

Yes: 21 • No: 0

House vote • 6/12/2025

Passed (SM required)

Yes: 40 • No: 0

Actions Timeline

  1. Signed by Governor

    7/30/2025Governor

  2. Passed By Senate. Votes: 21 YES

    6/26/2025Senate

  3. Reported Out of Committee (Banking, Business, Insurance & Technology) in Senate with 7 On Its Merits

    6/18/2025Senate

  4. Assigned to Banking, Business, Insurance & Technology Committee in Senate

    6/12/2025Senate

  5. Passed By House. Votes: 40 YES 1 ABSENT

    6/12/2025House

  6. Reported Out of Committee (Economic Development/Banking/Insurance & Commerce) in House with 12 On Its Merits

    6/10/2025House

  7. Adopted in lieu of the original bill HB 143, and Assigned to Economic Development/Banking/Insurance & Commerce Committee in House

    6/6/2025House

Bill Text

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