Delaware CPA Requirements

As in other states, Delaware's certified public accountant (CPA) requirements cover three main areas: education, experience, and examination. An accounting degree from a Delaware college provides a strong educational base, but you can follow other paths to fulfill the academic requirements.

This guide to Delaware CPA requirements explains the standards you must meet to sit for the Uniform CPA Examination in Delaware and practice as a CPA in the state. It also covers license renewal and answers some common questions about Delaware accounting careers.

Start your journey toward becoming a CPA in Delaware by exploring the state's licensing process in detail.

Education Requirements for Becoming a CPA in Delaware

Like many states, Delaware has two sets of educational requirements for aspiring CPAs. The first relates to CPA exam eligibility, and the second set covers license qualifications.

To sit for the CPA exam in Delaware, you need a bachelor's degree and 120 credits. However, you need to reach 150 credits to qualify for a license.

You have several options for earning the additional credits, including:

• Post-baccalaureate accounting certificate programs
• Accelerated bachelor's-to-master's programs in accounting
• A master's degree in accounting

Master's degrees, in particular, may help accelerate your journey toward licensure. A 2019 CPA Journal study found strong evidence linking graduate degrees to higher CPA exam pass rates.

Concentrations, Courses, and Credits

Delaware CPA education requirements include the following core elements:

• A bachelor's degree with an accounting major or concentration
• 150 credits
• At least 24 credits in accounting

Delaware requires that your accounting coursework covers all of the following topics:

• Auditing and attestation services
• Financial accounting and reporting
• Taxation

Credits in subjects such as business administration or management, computer science, economics, finance, marketing, and similar areas do not qualify as accounting coursework. In this respect, Delaware differs from some other states.

Bachelor's programs usually cover 120 credits. The other 30 credits you need to meet Delaware's CPA requirements may occur within any subject, but the Delaware Society of Certified Public Accountants (DSCPA) notes that employers in the state prefer job candidates with academic training in:

• Communications
• Public speaking
• Technical writing

You may want to consider these areas when selecting electives or bridging credit gaps that remain after your bachelor's program.

In Delaware, you can sit for the CPA exam when you have 120 credits and a bachelor's degree. However, your education must satisfy the accounting coursework requirements mentioned above — you cannot take the exam first and complete that coursework later as you work toward the 150 required credits.

Delaware Experience Requirements

You do not need any work experience to sit for the CPA exam in Delaware. However, you do need at least one year of accounting experience to qualify for licensure.

Delaware's Board of Accountancy applies the following additional conditions on your work experience:

Delaware also requires that you accrue all necessary experience after finishing your degree. This provision disqualifies any internship experience you completed as part of your academic program.

Your supervisors must document any qualifying experience on a specialized affidavit. Furthermore, all qualifying experience must consist of professional or advisory services in one or more of the following areas:

• Accounting
• Attestation and/or compilation
• Consulting
• Finance
• Management
• Taxation

Delaware accepts work experience in private industry, public practice, and government or academic settings.

CPA Exam Requirements

All aspiring CPAs in the United States must pass the Uniform CPA Examination. This challenging exam consists of three core sections and one discipline section.

Every examinee takes the same three Core sections. They include:

• Auditing and Attestation (AUD)
• Financial Accounting and Reporting (FAR)
• Taxation and Regulation (REG)

You will choose your Discipline section from three options:

• Business Analysis and Reporting (BAR)
• Information Systems and Control (ISC)
• Tax Compliance and Planning (TCP)

Brush up on CPA exam essentials and learn about Delaware-specific details in the sections below.

Eligibility to Take the Exam

Before you sit for the CPA exam, you must apply to the National Association of State Boards of Accountancy (NASBA) for permission. NASBA will review your eligibility credentials to ensure they meet state standards.

In Delaware, you can both apply and sit for the CPA exam when you have:

• A bachelor's degree (or higher)
• 120 credits or the equivalent
• A total of at least 24 credits or the equivalent in coursework covering auditing, financial accounting, and taxation

Delaware does not have age, state residency, or citizenship requirements for the CPA exam. However, you will need a Social Security number (SSN). If you do not have an SSN, you can request an exemption from the SSN requirement.

If you completed your education outside the United States, NASBA International Evaluation Services can review your academic record. You can then obtain clearance to take the CPA exam if NASBA concludes that your education is substantially equivalent to Delaware state requirements.

Finally, note that Delaware CPA requirements include a passing score on the American Institute of Certified Public Accountants (AICPA)'s ethics examination.

Applying for and Scheduling the Exam

You can apply for the CPA exam as a Delaware candidate through NASBA's state portal for Delaware. To complete the process, you must:

NASBA will review your academic transcripts as part of the application process. All postsecondary institution(s) you attended must submit your transcripts directly to NASBA on your behalf. Note that this may involve additional fees payable to your school(s).

Unlike some states, Delaware does not permit students who have not yet completed their degrees to apply or register for the CPA examination.

Once NASBA approves your exam eligibility, you can register and formally apply to sit for one or more exam sections. NASBA will then issue you a Notice to Schedule (NTS) through your online account.

When you receive your NTS, you may specify a date, time, and location for your exam section(s) from a list of available options. You have six months from the date you receive your NTS to schedule the section(s) for which you applied.

Delaware allows examinees to take CPA exam sections individually and in any order they choose. However, each candidate must pass all four sections within 18 months of the date they sat for their first section.

As of September 2024, the following fees apply to Delaware CPA exam candidates:

• Education evaluation application fee: $93.00
• International credential evaluation: $240.00
• Exam section application fee: $352.64 per section

After Passing the Exam

As long as you pass all four CPA exam sections within 18 months of the date you sat for your first section, your scores will never expire. Once you satisfy this requirement, you can apply for your Delaware CPA license if you:

• Meet all educational standards, including the 150-credit requirement
• Have at least one year (2,000 hours) of post-graduation accounting experience
• Pass the AICPA's ethics exam

Delaware's Board of Accountancy issues CPA licenses in the state. As of September 2024, a $187 fee applies to all CPA license applications.

Once you have your license, you can verify it to employers, clients, or other entities through the Delaware Division of Professional Regulation's license verification service.

Maintaining Licensure

When Delaware's Board of Accountancy approves you as a CPA, it will issue a CPA certificate and a CPA permit to practice. The permit to practice is your actual license, while the certificate acts as a supplemental validation of your status.

Delaware CPA certificates never expire. However, you must renew your permit to practice by June 30 of every odd-numbered year. As part of the renewal process, you must complete at least 80 hours of continuing professional education (CPE) during each renewal cycle.

Your 80 CPE hours must include:

• Eight or more hours of accounting or auditing coursework
• Eight or more hours of taxation coursework
• Four or more hours of Delaware-specific professional ethics coursework

In addition to these requirements, you must complete at least 20 further hours of accounting, auditing, and/or taxation coursework in any combination you choose. Delaware permits self-study CPE coursework, but it cannot account for more than 24 of your 80 hours.

Generally, Delaware CPA licenses can transfer to other states. However, you must meet your destination state's license reciprocity requirements. These requirements vary by jurisdiction, so check with your new state's accountancy board for specific information.

To operate a CPA firm in Delaware, you need an additional license known as a CPA Firm Permit to Practice. Obtaining this permit involves a peer review process, about which you can learn more through Delaware's Board of Accountancy.

Questions About CPAs in Delaware