Delaware CPA Requirements
How to become a CPA in the state of Delaware…
How to become a CPA in Delaware?
The CPA Exam and licensing eligibility requirements vary by state. If you want to become a CPA in Delaware, read this guide to learn about educational, experience, and legal requirements and fees.
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Overview of Delaware Requirements
150
Semester Units
$1207
in Application fees
1
Years of Experience
NO
Residency or
Citizenship Requirements
YES
International Exam Program
YES
Ethics Exam
Delaware CPA requirement details:
Credit Requirements: a minimum of 120 credit hours, including 24 hours of classes covered in the Uniform CPA Examination Content Specification Outline, such as financial accounting and reporting. Business-related courses are not accepted as accounting classes.
Minimum degree: Baccalaureate with a concentration in Accounting.
Additional Requirements: None.
Educational Requirement: at least 150 credit hours, including 24 hours in accounting-related course study, and a Baccalaureate in Accounting. Additional 30 hours can be taken in any area of study.
Experience Requirements: at least one year of general accounting practice experience providing services such as compilation, management advisory, financial advisory, attest, or tax consulting. The experience must be obtained under the supervision of a licensed CPA in government, industry, academia, or public practice.
Ethics Exam: Yes – applicants must pass the AICPA Ethics Examination with a score of 90% or higher to be eligible for the CPA examination.
Social Security Requirements: Yes
Participates in International Exam Program: Yes
Minimum Age: 18 years.
Citizenship: U.S. citizenship or Delaware state residency is not mandatory.
More Requirements: None.
Cannon Building, Suite 203
861 Silver Lake Blvd.
Dover, DE 19904
Phone: (302) 744-4500
Fax: (302) 739-2711
Initial application fee: $170
Registration fee: $85
Re-examination fees: Re-examination applicants must pay an application fee of $170, a registration fee of $85, and Board fees for the exam sections they retake.
AUD: $238.15
FAR: $238.15
REG: $238.15
BEC: $238.15
Total: $1,207.60
All fees are non-refundable.
Delaware CPA certificates have no expiration date. However, the state has strict rules regarding the type of practice one can carry out with a certificate. Individuals holding Delaware CPA Permit of Practice must renew it every two years. The permit expires on June 30.
The state of Delaware requires CPAs to complete 80 hours of CPE every two years to renew their Permit of Practice. These 80 hours must include at least eight hours of accounting, eight hours of tax, and four hours of Delaware-specific ethics study. Another 20 hours must be obtained from accounting, auditing, or tex-related subjects.
Learn more by visiting the Delaware Society of Certified Public Accountants or the Delaware Board of Accountancy page.
A detailed guide for Delaware’s CPA applicants can be found on the Delaware Society of Certified Public Accountants page.
Note: For a better understanding of Delaware CPA licensing laws, see Delaware Administrative Code Title 24, Professions and Occupations, Chapter 1. Board of Accountancy.
