Delaware CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

Delaware CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required
Application Fee$165.00
Additional RequirementsDelaware Board of Accountancy Site

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their Delaware CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of Delaware.

  • Step 1: Pass the CPA Examination
    Before you apply for a Delaware CPA Permit to Practice, you must register for and pass the CPA examination.
  • Step 2: Pass the AICPA Ethics Examination
    After passing all four parts of the CPA examination, you must complete the American Institute of Certified Public Accountants (AICPA) self-study ethics course and pass the exam with a score of not less than 90%.
  • A college or university transcript
  • Your CPA Examination scores
  • Your ethics examination score, which must be sent directly from the AICPA.
  • An Affidavit of Supervised Work Experience from each employer from whom you are claiming qualifying work experience.
  • You must have one year of qualifying experience after receiving your accountancy degree.
  • 150 semester hours of college education including a Baccalaureate Degree or a higher degree
  • 24 semester hours of courses in accounting principles, intermediate accounting, cost accounting, tax, auditing, advanced accounting, accounting information systems, and law
  • Experience may consist of providing any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.

Minimum age required

No minimum age required. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$165 for the individual application and $202 for firm annual permit.

Work Experience

The candidate will have 36 months from the time all test sections are passed to obtain a total of 150 semester hours or 225 quarter hours of post secondary education that must include

  • After passing the CPA Examination, you obtained at least four years of experience within the 10 years before applying for this license
  • If you were licensed more than four years before this application, you meet the continuing education requirement
  • 33 semester hours or equivalent quarter hours in accounting (excluding introductory courses) at the upper division undergraduate and/or graduate level
  • 27 semester hours or equivalent quarter hours in business courses (other than accounting courses) at the undergraduate or graduate level.
  • A reciprocal certificate based on a certificate issued by another state may be issued without examination to an applicant who meets the qualifications.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

Delaware CPA firm Registration

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that Delaware Board of Accountancy with any other questions you might have.

Delaware State Board of Public Accountancy
Address: Division of Professional Regulation
Cannon Building, Suite 203
861 Silver Lake Blvd.
Dover, Delaware 19904
Phone: (302) 744-4500, Monday – Friday, 8:15 a.m. – 4:15 p.m.
Fax: (302) 739-2711
Email: customerservice.dpr@delaware.gov
Web: dpr.delaware.gov
CPA Certification form: Delaware CPA Certification Form
Annual Registration form: Delaware Annual Registration Form

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