How to Convert Your Accounting LLC to C-Corp in Delaware (2026)

Converting your Delaware accounting LLC to a C-corp in 2026 requires careful planning, especially given the nuances of the accounting profession and Delaware's specific regulations. This guide outlines the key considerations and steps to ensure a smooth transition, allowing your firm to optimize for growth and potential investment. Lovie's AI-powered platform can streamline this process, handling the complexities with ease.

When to Convert

Conversion Steps

  1. Assess Your Needs and Goals: Evaluate your firm's current structure, future plans, and financial situation. Determine if the benefits of a C-corp outweigh the costs of conversion. Consider consulting with a tax advisor experienced in Delaware business law.
  2. Develop a Conversion Plan: Outline the specific steps required for conversion, including legal filings, asset transfer, and equity restructuring. A detailed plan minimizes disruption to your accounting practice.
  3. File a Certificate of Incorporation in Delaware: File the necessary documents with the Delaware Division of Corporations to create your C-corp. This includes the Certificate of Incorporation, outlining the company's name, registered agent, and authorized shares. The filing fee is $89 as of 2024, but confirm for 2026.
  4. Obtain an EIN from the IRS: Apply for a new Employer Identification Number (EIN) from the IRS for your C-corp. This is essential for tax purposes and opening a corporate bank account. This process is free.
  5. Transfer Assets and Liabilities: Transfer all assets and liabilities from your LLC to the newly formed C-corp. This may involve updating contracts, bank accounts, and other legal documents.
  6. Update Licenses and Permits: Ensure that all professional licenses and permits, including those required by the Delaware Board of Accountancy, are updated to reflect the C-corp's name and EIN. This is crucial for maintaining compliance.
  7. Notify Clients and Stakeholders: Inform your clients, vendors, and other stakeholders about the conversion. Update your website, letterhead, and other marketing materials to reflect the new corporate structure.

Start your formation with Lovie — $20/month, everything included.