Delaware CPAs

Thanks to its business-friendly laws, Delaware hosts more corporate registrations than people. According to the Delaware Division of Corporations, two-thirds of all Fortune 500 companies are registered in the First State. This unique status creates opportunities for certified public accountants (CPAs) licensed for professional activity in Delaware.

Delaware CPA requirements include at least a bachelor’s degree, which you can earn at a Delaware accounting school or an accredited institution in another state. You also need accounting experience and passing scores on standardized exams.

Plan your pathway to CPA licensure in Delaware with this state-focused career guide.

Historically, Delaware CPA requirements included a firm stipulation of 150 semester credits or the equivalent. Since most bachelor’s programs cover only about 120 credits, the state’s traditional education standard essentially meant that CPA candidates needed a fifth year of higher education.

In July 2025, Delaware adopted a new law introducing an alternative pathway. Under the new guidelines, CPA candidates can now qualify for licensure in Delaware with the 120 credits earned in a typical bachelor’s program.

Following the changes, Delaware’s education requirements for CPA licensure now include three distinct options:

If you hold a master’s degree or have otherwise met the 150-credit threshold, you only need one year of accounting experience to qualify for licensure. The new option — a bachelor’s degree with an accounting concentration — requires two years.

No matter which of Delaware’s three educational pathways you follow, you must satisfy the state’s accounting concentration requirements. These courses include a minimum of 24 semester credits covering each of the following subject areas:

Delaware does not permit candidates to substitute general business coursework for any of the accounting credit requirements. You cannot count courses in business management, economics, finance, or similar areas as accounting credits.

If you qualify through the master’s degree or 150-credit pathways, you can take the Uniform CPA Examination as a Delaware candidate before completing your education. However, you cannot register for the exam unless you hold a bachelor’s degree and fully satisfy the state’s 24-credit accounting concentration requirement.

If you qualify for CPA licensure in Delaware with a master’s degree or 150 credits, you need one year of experience. If you follow the new 120-credit pathway adopted in 2025, you will need two years instead of one.

Delaware defines one year of professional experience as including at least 2,000 hours of professional activities performed while employed on a part-time or full-time basis. You must accumulate all qualifying experience in a 1-3 year period.

Eligible experience includes:

Delaware CPA requirements also stipulate that you must compile all eligible experience after graduating from the degree program you are using to qualify for your license.

For example, if you qualify with a master’s degree in accounting, you cannot use work experience you accumulated before you enrolled in your graduate program — even if it would otherwise satisfy the state’s standards.

All work must be directly supervised by a licensed CPA, who tracks and verifies your experience on a notarized document. You will submit that documentation with your CPA license application.

Everyone seeking a CPA license must pass the CPA exam — a demanding four-part test covering auditing and attestation, financial accounting and reporting, taxation and regulation, and a specialized domain of your choosing.

While the exam itself is uniform, each state uses its own eligibility guidelines. The following subsections highlight Delaware-specific details.

In Delaware, you must meet the same set of eligibility requirements to both apply for and sit for the CPA exam. You must have a bachelor’s degree or higher and a 24-credit accounting concentration that satisfies Delaware’s CPA requirements.

Delaware does not set state residency, age, citizenship, or Social Security number requirements for CPA exam candidates.

If you completed formal education outside the United States, you must submit your academic transcripts for review to ensure they meet Delaware’s educational standards. Delaware accepts reviews from NASBA International Evaluation Services or the Foreign Academic Credentials Service.

Delaware’s Board of Accountancy does not recognize professional training courses as a substitute for academic credits from a higher education institution. This standard applies to domestic and international CPA license applicants.

The state also requires CPA candidates to pass the AICPA Ethics Exam.

You can apply to sit for the CPA exam as a Delaware candidate through the National Association of State Boards of Accountancy (NASBA). As part of the process, you need to submit your college transcripts. Your school(s) must send your transcripts directly to NASBA on your behalf.

NASBA allows Delaware candidates to send their transcripts before submitting their formal exam application. If you do, NASBA will keep your transcripts on file for one year from the date of receipt.

When NASBA reviews and approves your application, you will become an officially registered CPA exam candidate. Upon achieving this status, you will receive an electronic Notice to Schedule (NTS). With your NTS, you can choose a date, time, and location to sit for one or more exam sections.

As of Sept. 2025, the following fees apply to Delaware CPA candidates:

Like most other states, Delaware allows you to take the CPA exam sections individually and in any order. However, you must pass all four sections within a rolling 30-month period to satisfy Delaware’s CPA requirements.

If you do not pass one or more exam sections on your first attempt, you may retake those sections any number of times. However, you cannot retake any exam sections within the same testing window. You will need a new NTS to schedule your retake(s).

Get more CPA exam resources:

CPA exam credits do not expire in Delaware if you pass all four sections within a 30-month window. If any passing scores fall outside this window, you must pass those exam sections again. Delaware considers your 30-month window to open on the date you sat for the first section you passed.

When you satisfy all Delaware CPA requirements, you can apply for your CPA Permit to Practice through the Delaware Board of Accountancy. The Permit to Practice is your CPA license.

If you need to verify your license to an employer or client, you may submit a request through the Delaware Division of Professional Regulation.

In Delaware, you must renew your CPA license every two years. Accountancy Permits to Practice expire on June 30 in odd-numbered years. You will receive written notice of your impending renewal requirement several months in advance.

Delaware uses an online license renewal system to manage professional credentialing. As part of this process, you must complete continuing professional education (CPE) credits. These state requirements comprise at least 80 total hours of qualifying CPE every two-year renewal cycle, requiring:

In addition to those requirements, you must also complete a minimum of 20 additional credit hours in your choice of accounting, auditing, and/or taxation CPE coursework. Furthermore, you must log at least 20 hours of qualifying CPE each year.

You are required to enter CPE details when you renew online, and you may be selected for a random CPE audit. For this reason, you must maintain complete records of all CPE experiences.

Delaware offers CPA license reciprocity to professionals credentialed in other states. To qualify, you must have at least four years of documented accounting experience following your successful completion of the CPA exam. You must also have accumulated that experience within 10 years of the date you apply for licensure by reciprocity.

CPA firms require their own permits, which are separate from your personal Permit to Practice. For firm permitting information, see the Delaware Board of Accountancy’s CPA Firm Permit to Practice page.