The Delaware State Board of Accountancy is the only one allowing 3-year bachelor degree holders to site for the CPA exam. Because of this, Delaware has been one of the most popular states for international candidates.
*IMPORTANT* Delaware is going to change its rules. Effective August 1, 2012, 150 credit hours will be a prerequisite to sit for the exam.
While it is still technically possible to apply, study and pass the exam, the time is very tight and will create a lot of pressure on the candidates to go through this route.
With that I strongly recommend that you find alternative ways to get qualified. For 3-year degree holders, you will either need to have a Chartered Accountant qualification (and go through Colorado), or get an additional 4-year bachelor or a master’s degree.
1. Education Requirements (before Aug 1, 2012)
- Associate degree or above
- 21 semester units* in accounting, auditing or federal taxation
2. Additional Requirements To Get CPA License:
Delaware used to be a two-tier state where candidates can choose to get a certificate or license. Since 2006, candidates are no longer allowed to get the certificate alone which means that in practice the two-tier system is abolished.
Education:
- Same as CPA Exam
Experience (before Aug 2012):
- Public or non-public accounting experience supervised by a CPA license holder (not certificate holder). Chartered accountants from Canada and Australia (and not anywhere else) is considered equivalent to a CPA.
- The number of years of working experience depends on the candidate’s level of degree — 1 year for Master degree; 2 years for Bachelor degree, and 4 years for Associate degree.
- The work experience has to be accumulated after (but within 10 years) of getting your degree.
- You can double check the above information from Delaware State Board of Accountancy.
Ethics Qualifications:
- Passing of the CPA Ethics Exam administered by the AICPA.
3. Residency & Age Requirements:
- US citizenship not required
- Delaware residency not required
- Minimum age: 18
4. Fees:
- First-timers: $823 (4 CPA exam fees) + $145 (initial application fee) = $968
- Repeaters: exam fees + $65 to $110 repeat application fees
- Certification fee: $72; License fee: $108
5. Other Useful Information:
- Delaware CPA Exam FAQ
- BEaCPA.org: A useful site for Delaware CPA candidate
6. Contact:
Delaware State Board of Accountancy
Cannon Building, Suite 203
861 Silver Lake Blvd.
Dover, DE 19904
- Email: gayle.melvin@state.de.us, cpaes-de@nasba.org
- Phone: 302-739-4522
- Fax: 302-739-2711
How About Other States?
Check out the other states’ non-Delaware CPA Exam Requirements here.
Your Next Step
Now that you have begun the process of applying for the CPA exam, it’s time to compare the CPA Exam review courses. The earlier you start, the better you can get prepared and pass the exam. Good luck!
* 1 semester = 1.5 quarters
** Photograph courtesy of mmahaffie
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Hi Stephanie,
I have passed the CPA exam in 2006. In 2007 I also passed the AICPA ethics exam. Currently I hold a CPA certificate issued by State Of Delaware. Currently I work for a BIG 4 firm in India. I would be completing my 4 year work experience in 2011.I plan to apply for my Delaware CPA licensure in 2011. I have got my licensure application signed by aUS- CPA (licensed at Texas).
During my 4 year work experience I have prepared, frontloaded and reviewed US Federal, state and local income tax returns. I have also handled and managed US tax based projects and teams.Please let me know whether I satisfy work experience and other criteria to receive a CPA license from Delaware State.
Thanks,
Amit
Hi Amit,
I am a CPA aspirant and presently searching for a suitable state to apply for CPA exams. Since u have applied and passed through Delaware hence i wanted to ask you some questions related to this. I would appreciate if u can give me your mail iD so that i can directly contact you.
Vipula Vadera
Hi Vipula,
Please provide me your mail ID.
Thanks,
Amit
Hi Amit,
My mail ID is : vipula.vadera@gmail.com
Regards,
Vipula
Stephanie,
I meet the education requirements for my state Georgia, but I am not sure if I meet the experience requirements. I do have quite aabout 3 years of government accounting experience but my supervisor was not a CPA. Also does an internship under a CPA count towards experience or is it that I had to be an employee and not an intern.
Hello.
I really appreciate your site. I have dilema: My undergrad university in Louisiana is saying that I have a substantial bill on my fee bill account, so I cannot get my undergraduate transcripts from that university. I have a Masters degree on top of that and will be taking the accounting concentration certificate over the next four months. I have 18 hours in accountng from a master’s program. I just need one more. I am also a full-time accountant for the government. I am wondering will I be able to submit just my graduate credits and degrees to apply for the Delaware cpa? Thanks for any of your help you can provide.
Hi Stephanie,
I wanted to know whether there is any difference in appearing for the CPA exam outside the US.What I mean is that ,I have read somewhere on the net that there could be some issues if you go for licensure.I am a BCom from India,and have got the eligibility from the State of Delaware,so I wanted to know that if I appeared for the same exam in UAE,will it affect my prospects of gaining licensure .Also let me know if the option of applying for UAE is a viable on e in the first place,hope it does not have conditions of citizenship like Japan.
Hi All,
I would like to get some information on CPA Program. I have a friend in INDIA wants to do CPA training and Exam from USA, He did his MBA and he has 5 Years of Experience in Accounting.
I would like to know what Documents he should take for Visa interview and also what VISA he should apply at the Embassy to get entry into United States.
Thanks,
Saif
Hi Saif,
Well I just felt like telling you this,that I got the tourist visa purely on the following documents:
1.Course details,if you are enrolled with any of the course providers in India,get a letter from them mentioning this.
2.Get all your documents regarding the financing part of the trip and the exam,if its your parents like it was in my case,be sure to take a years bank statement.If you are working somewhere,please bring a letter showing so and if your employer is supporting you for it ,bring that too.
3.If you are currently undergoing any course,please take a copy of the entire course details,like duration ,fees,fees already paid etc.
Lastly remember the embassy will see whether you have a genuine reason for coming back to India,that is if you are applying for a tourist visa in the first place.In my case it was the letter that I got from my articled employer,regarding my pending articleship and a letter explaining the duration of Chartered Accountancy course in India,that helped.
Wish you good luck !
Hi Santosh – Can you please share where did you get your foreign transcripts evaluated and did you have to do a Federal Taxation course in order to qualify from Delware State.
I am a B.Com (Mumbai Univ), CA Inter (India) and preparing for giving CPA exam from State of Delware.
Any comments are greatly appreciated.
Thanks Stephanie for starting such a great website.
Hi Stephanie,
Your website is very useful and thanks a lot for helping all CPA aspirants.
I’ve seen the following at http://dpr.delaware.gov/boards/accountancy/faqs.shtml#Q6
“Work experience is not required for a CPA Certificate. Work experience is required for a permit to practice. The experience must be obtained after you have your degree. It must be earned under the supervision of a licensed certified public accountant. For more detailed requirements, see Section 5.0 of the Board’s Rules and Regulations.”
Is this still valid until mid-2012 and beyond? What’s the best way to get this confirmed? Thanks again!
Hi Rash,
Well I got my academic credentials evaluated from FACS.Also if you are a CA(Inter) you can apply for other boards also,Delaware is a good choice if you have done just a BCom .Another point with the evaluations is that it generally takes 6-8 weeks for the report to arrive ,so do keep that window in mind.
Hey Santosh,
Thanks a lot for reverting back .Can you please tell me from where you did your federal taxation course and whether it has to be done before the evaluation of the credentials and which other states in your opinion would be a good choice for me for the CPA exam.Thank you once again
Hi Rash,
The Federal Taxation course can be done after you get your evaluations done,durng the time you send your academic credentials for evaluations ,or before you send your papers.It all depends on the time you have at hand.I had started the Federal Taxation course when I had sent my papers for evaluation ,and it had come in hteir evaluation that I had to give the Federal Taxation course.Just a 3 weeks later I got my Federal Taxation transcripts and mailed the entire bunch to the State of Delaware. However,I think since you have cleared the C.A(Inter) exam the first point is that you need not give the Federal Taxation exam,your credentials itself are sufficient.The primary reason that they ask you to do a course in Federal Taxation is that the BCom degree in India is of 3 years ,so its equivalent to their associate baccaleurate degree as in U.S a baccaleaurate degree is of 4 years.So I dont think you need to go for the Federal Taxation part.This was however a provision a year ago ,when I was actually preparing for my CPA and C.A(Inter) together.
One of the the most favourable boards to apply for would be Colarado,because I know many of my seniors have applied to this board when they had completed C.A(Inter).Even if you have done an M.BA I think you can be eligible,not sure though with the MBA part.However I am sure with the C.A9Inter)evaluation would be easy with the Colarado.
Still if you feel like doing the Federal Taxation course ,one good one could be the one offered by Devry ,its basically a 3 months course,fees could be somewhere around Rs 15000-20000.
Please feel free to contact if you need any more help on this.
Bye and take care.
Hi Santosh,
That was a great piece of advice in your latest reply..It would be really helpful if you can give your suggestion on my situation..
I am currently in USA on H4 visa and I am planning to do CPA but i am in Virginia and they require SSN to sit for exam..SO i was plannin to gv exam thru Colorado board..
So my question goes if i return to India in 2 years do they need license for CPA from colorado board or the passing marksheet for all the four exams for colorado would help me in getting a job in MNC.
Also if you have any idea whethr I can work in Virginia with just passing my exams from Colorado..
I hope I am not bothering you
Thanks,
Nisha
Hi Nisha,
I am not sure of how much this might help you,but if you are planning a job with an MNC in U.SA then probably a marksheet showing that you have passed all four sections is good enough.Again this depends on the choices that you have at your disposal,and the hiring procedure of the MNC.Passing the CPA exam and the marksheet are worth their weight n gold. Also you can work anywhere in the U.S.A after passing the exam,remeber applying for eligibility ,appearing for the exam and applying for licensure are all different aspects.You can be eligible from Colorado,sit for the exams in another state and work and later on apply for licensure from any state where you fit their licensure criteria.
If you are planning to move to India in 2 years time,passing the CPA exam can give you the much needed break into a Big 4 or an MNC like say Accenture ,Capegemini,even foreign banks in India do hire CPA’s .But if you are a C.A and then doing your CPA it would certainly be more beneficial.The main reason for this being that even if you go to the Big 4 ,they would certainly prefer a Chartered Accountant from India completing or studying fro CPA than a CPA because a C.A can attest the financial statements of Indian companies.If this is the case with Big 4, you can very well judge the scenario with an MNC.The reason an MNC needs CPA’s in India is primarily because they have adopted IFRS or their businesses are all over the globe as their name suggests,still a C.A from India can get an upper hand because if you are a C.A in India you get the eligibility from almost all the state boards in U.S. An ideal move would be to appear for the exams ,clear it and work for a Big 4 for say 2 years ,gain experience and then shift to India,as this would give you experience ,which could compensate if you are not a C.A from India.
As with the part of you going through the Colorado board,if you have the eligibility for it definitely go for it.
You can get more information about the eligibility criteria from the State of Colorado website,still not sure of how much this has been of help,but feel free to contact if you still have any doubts.
Hello Santosh,
That was really very helpful to me..
As far as my education background goes I am BCOM,MCOM and MBA from Mumbai..I completed my MBA in finance and immidiately came to US with my husband to US on H4…here I cannot work on dependent visa so i thought to study further..My friends suggested me to do CPA..
My only concern is that I plan to work in Virginia is it ok If I appear through Colorado or any board?
Is just passing the exams from Colorado board help me to find job in USA and then later on wen I come back India after few years…
Actually Virginia board allows to sit for the exam with drivers license but then i have to wait to get it and then apply thru VA board..
I know right now the H1 condition is tight so after completing CPA its going to be tough to find a job..But better to do something then doing nothing..
So do you feel just passing the four exams from any state would help me..I am just planning to work for companies…So do the companies look for CPA’s with licensure?
Also one more query do they give any recognition in the form of certificate for passing all the four exams?
Thanks a lot again for your help..
Regards,
Nisha
Hi Santosh – Thanks a lot for the detailed reply to my query,that helped a lot but when I called the Delaware coordinator she said federal taxation course it compulsory for everyone who chooses to give exam from Delaware. So what do you think about New Hampshire since they also require 120 hours but equivalent to a bachelors degree, I am not sure if Bcom+ CA Inter will fulfill the requirement ,since it not associate but bachelors. Can you guide me with this because as far as possible I am looking to qualify for exam without doing anything extra. Any help would be appreciated.Thanks.
Hi,
I am a B.Com (attended 3 year college in Pune), M.Com (external-no college attendance reqd) and Chartered Accountant from India. After passing CA in India in 2002, I worked for 3 years in a small Pvt Ltd company in Mumbai as Finance controller and afterwards joined as a big MNC in Pune as financial analyst. After working for 2 years in this MNC, I came on L1 visa to US and have been working here as Asst Treasurer and Cash Controller for this big MNC.
I understand I can appear from Delaware only, are there any restrictions, anything to be careful about and how to go about CPA. Shall I join a coaching like Becker?
Any help and suggestions will be highly appreciated.
Best.
Hi Shishir,
I think you are more than eligible for most of the states board for CPA exam.Since you are a C.A you are eligible for Colorado and many more states.Add your work experience post qualification and your P.G Degree,and I am sure you will qualify th criteria for more states.
For the coaching part,it ultimately depends on you,whether you want to go for Beckers or Yaegers or any other review provider.I had a good enough experience with Beckers,as they do guide you with all these formalities.If you are currently in India,then going to Beckers will help a lot because they do help you a lot with all these formalities like finding the right board .Whereas if you are in USA then all you need to do is contact the state board corordinator and tell them your qualifications,and the rest could be taken care of.Also a point to remember is that even if your P.G i.e MCom degree is done extenally it is still to be added to your qualificatins,because for exam credential purposes add each one of your qualifications and your experience both in India and U.S.A,so that you get more exam credits.Please do not think that because your MCom was done externally it is not eligible,for this purpose the only thing that matters is the subjects chosen and the duration of the course.
In your case since you are working ,I believe Yaegers could be of great value because they do have small sized lectures on a flash drive and the entire course can be done at your pace in a very relaxed manner.Ultimately which course provider to choose is a personal call,and to know more please do refer to Stphanie’s previous discussion’s on this very topic.
Hope this was of some help.
Hi Rash ,
See if you sit for the exam with the Delaware board you will have to appear for the federal taxation course only if you have a plain associate degree which is a bachelors degree in India( 3years). I have currently appearde from the Delaware board ,and the only reason I had to appear from the Delaware board is that I had not cleared the 2nd group of C.A (Inter),otherwise I was eligible for other boards also. A good idea would be to go to a course provider with you educational details and then take their opinion ,also conatact other states board coordinators like from Colorado ,so that you get a better idea of their requirements.
If you have cleared C.A Inter like in your case you are definitely eligible for other boards and not just Delaware.The BCOm degree though is considered as associate degree when added with the educational qualifications of C.A Inter becomes much more than their 4 years degree,so don’t worry just contact a course provider and different board coordinators and things will be fine.
Hope this was of some help,feel free to contact me if you have any doubts.
Hi Nisha,
The answer to your first query would be Yes,it is OK if you appear from one board and work in another jurisdiction.Also you can appear from one board and sit for the exams in another state.I appeared from the Delaware board and gave my exams in Atlanta,so being qualified to appear for the exam,the actual exam center ,and the licensure are all different aspects and can be though of differently. You can give the exam from one board and apply for licensure from another board,if you are eligible ,so there is no such criteria that if you want a licensure from the state of say Georgia you have to appear for exams in Georgia ,or you should have been eligible for you exams from Georgia.
For the other queries the answer is a Yes again .Passing all parts of the exam will definitely give you an edge to find a job in the U.S. Also they give you a hard copy of your marksheets showing that you have cleared the exams.All you need to do then is to just take the marksheets for your interview.
Hope this was of some help,if you still have any doubts do contact me .
hi i have completed my b.com degree from loyola college india chennai (2002-2005)
i have completed my company secretaries inter one group
i want to practice cpa so wat r the requirements and is there any thin that i have to sit for federal taxation examination to avoid the 4 years of work experience
please give a idea where i can write my exam and about the ethic course . i got my credits evaluated from texas board that i have 91 hrs and 16 accounting hrs please suggest me hw to join cpa and to get certificate of practise
hi i have completed my b.com degree from loyola college india chennai (2002-2005)
i have completed my company secretaries inter one group
i want to practice cpa so wat r the requirements and is there any thin that i have to sit for federal taxation examination to avoid the 4 years of work experience
please give a idea where i can write my exam and about the ethic course . i got my credits evaluated from texas board that i have 91 hrs and 16 accounting hrs please suggest me hw to join cpa and to get certificate of practise
Hi Steph
I’m just wondering do those 21 credits of accounting have to be upper level division?
Thanks
Hi Stephanie,
I just cleared my CPA exam from Delaware. Now, to get the license, I have problem with work experience. I have more than 10 years of experience outside the US. however, my boss is not CPA. Therefore, I think that experience doesn’t count. I completed my B. Com in 1991 (almost 20 years). What options I have? Also since the Delaware requirement will change in 2012, how does it affect me?
hi stephanie
i have completed my B.COM degree from india before 10 years. it has been evaluated by F.A.C.S. Gen Carbon IL. as per them i have completed 90 semester hours. further they mentioned his study include 21 semester hours of accounting courses . i have completed my US Fed.Taxation course in the year 2008. kindly let me know whether i am eligible to appear for CPA exam under Delaware board or not. if yes what is the procedure for the next step.
awaiting your suggestion at the earliest.
regards
Hi Stephanie,
I am a graduate of Economics,a 4 years degree programme from a Nigeria university. I have worked for 5 years in Nigeria. I am living in U.S. I want to enroll for the CPA exam, will i be eligible to sit for the exams,considering my foreign degree programme . I am totally confused.
Hi Stephanie,
I have done my MBA in finance from PACE University in New York( AACSB accredited). During my MBA I took 4 credits in accounting. I just wanted to know how many additional credits do I need to take in order to be eligible to sit for the CPA exam from Delaware. Also note that I am just looking to obtain a CPA certificate and not a license. Hence can you let me know if there are any additional CPE requirements for maintaining CPA certification from Delaware. If I register from Delaware then can I choose my exam centre to be New York. I look forward to hearing from you.
Thanks,
Shreya
HI Santosh
i am following ur comments n helping others than Stephanie which is good but i beg to differ when u r commenting to Nisha’s querries, when u say – “if you are CA from India u r eligible from all the states”
which is not true at all, as some states accept very few but not all, so cross check then comment as it leads to lot of confusion.
thanks
Rajesh
Hi Stephanie,
I am B.Com graduate who is interested in appearing for CPA exam. I have around 4yrs of work experience in Muscat, Oman and in India in a/cting line. For the last 4 yrs I am working in SLC, UT in Bus. Development line. When I sent my transcripts and degree certificate for evaluation, it says I’ve 90 credits. I was thinking it would be 120 credits, what are my options now? I am planning to take some credits in community colleges so that I can do Masters in A/cting which would yield me 150 sem hrs. do you have any other options for me?
kindly reply, thanks
Sue
Hi,
I had done my graduation in BBA which is 3 year course from india. And after that i had complete CMA(ICWAI) from Institute of Cost and Work Accountants of India) qualification. And currently pursuing CA Final (Institute of Chartered Accountants of India). I am interested to do CPA. I had completed 3 years of work experience in CA under Practicing Chartered Accountants).
Which State is best for appearing for CPA? What are the chance of getting Job on the CPA basis in US? And should i have to gain practical work experience also for CPA?
Hi,
I had done my graduation in BBA which is 3 year course from india. And after that i had complete CMA(ICWAI) from Institute of Cost and Work Accountants of India) qualification. And currently pursuing CA Final (Institute of Chartered Accountants of India). I am interested to do CPA. I had completed 3 years of work experience in CA under Practicing Chartered Accountants).
Which State is best for appearing for CPA? What are the chance of getting Job on the CPA basis in US? And should i have to gain practical work experience for become CPA?
Stephanie,
Have you checked if TN will also be a fit state for International Students?
Hi Santhosh,
Can I have your contact number? I want to talk to you.
Thanks,
Sumesh
Hi Santhosh,
Can I have your contact number please? I want to talk to you.
Thanks,
Sumesh
Hi ems,
TN could work for you too, but it’s just not a popular state for international students. You can check out the link for details. Stephanie
Hi Sumesh,
I am sorry that due to privacy reason I don’t give out contact numbers, but please drop a comment here using alias if you prefer.
By the way, I have implemented a new comment section powered by Facebook so I can answer questions more efficiently. There should be a comment box right after each article. Thanks! Stephanie
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