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DelawareHS 1 for HB 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: 1 benefits, 1 costs, 0 mixed.

What you need to be a Delaware CPA

Beginning July 1, 2026, you can sit for the CPA Exam in Delaware only after 120 semester hours, a bachelor’s or higher from an accredited school, and an accounting concentration. To get a Delaware CPA permit, you must meet one of three education paths: post‑baccalaureate degree with an accounting concentration; 150 hours plus a degree with an accounting concentration; or a bachelor’s with an accounting concentration. You also need supervised experience: one year if you used the post‑baccalaureate or 150‑hour paths, or two years if you used the bachelor’s‑only path. A U.S. CPA must supervise your experience, which can be in government, industry, academia, or public practice.

Delaware practice and reciprocity for out-of-state CPAs

Beginning July 1, 2026, if your main office is outside Delaware and your state is NASBA‑verified as substantially equivalent, you may practice in Delaware without a Delaware permit. You must have a bachelor’s or higher with an accounting concentration, have passed the CPA Exam, and have one year of experience. The Board uses a “substantial equivalency” standard and reviews your education, exam, and experience without regard to the order earned. The Board also issues reciprocal Delaware permits to CPAs who passed the exam and are licensed in substantially equivalent states, or who the Board finds individually equivalent. If you lack reciprocity, you can still get a Delaware permit with four years of post‑exam experience in the last ten years and required continuing education if your certificate is over four years old. If your state was not NASBA‑verified but you had Delaware practice privileges on December 31, 2024, you keep them after NASBA verification; those licensed before January 1, 2012, may be exempt from the education rule for this case.

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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