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Delaware CPA Requirements (Rules on Exam and Licensing)
Delaware used to be one of the most popular states for international candidates, but the rules underwent significant changes in August 2012. So if you’re an international CPA candidate, the reason why you may have wanted to check out Delaware could no longer be valid. Therefore, please read this page carefully. If you’re thinking of becoming a CPA in Delaware, I strongly encourage you to check the source information and the links at the bottom of this page.
Delaware CPA Requirements (as of 2023-2024)
1. CPA Education Requirements in Delaware
- 4-year bachelor’s degree or higher with 120 credit hours
- 24 credit hours in accounting including coverage of Financial Accounting, Auditing, and Taxation
2. Additional Delaware CPA Requirements for the License
Education
- Complete the 150 credit hour requirement. If you only complete 120 credit hours at the time of the CPA exam, you have to fulfill the remaining 30 credit hours before applying for the license.
- Please note that to earn your CPA license in Delaware, there are some additional restrictions on what courses are considered acceptable. For instance, online courses from international schools do not count toward your 150-credit hour requirement. Furthermore, your degrees must have been earned from a school that is accredited by one of the 6 regional accrediting bodies in the United States.
Experience
- 1 year of public or non-public accounting experience. That is, experience gained through employment in an industry setting or government, academia, or public practice is acceptable.
- The experience must be accumulated within 10 years preceding the license application.
- Your experience must be verified by U.S. CPA with an active CPA license in good standing.
- You can double-check the above information from the Delaware State Board of Accountancy.
Ethics Qualifications
- Pass the CPA Ethics Exam administered by the AICPA.
3. Delaware CPA Requirements on Residency & Age
- US citizenship is not required.
- Delaware residency is not required.
- Minimum age: 18.
4. CPA Exam Fees in Delaware
- First-timers: $952.60 ($238.15 per exam part) + $170 application fee
5. Continuing Education
CPE is required for license holders. Please click here for the Delaware CPA CPE requirements.
6. Other Useful Information
- NASBA’s page on DE with the educational requirements
- DE CPA certificate and permit to practice application guide
- Delaware CPA Exam and CPA License FAQs
7. Contact Info for the Delaware State Board of Accountancy
Delaware State Board of Accountancy
Cannon Building, Suite 203
861 Silver Lake Blvd.
Dover, DE 19904
- Email: customerservice.dpr@state.de.us, cpaes-de@nasba.org
- Phone: 302-744-4500
- Fax: 302-739-2711
What if the Delaware CPA Requirements Don’t Work for You?
Check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:
- CPA educational requirements: Rules, Obstacles, and Solutions
- States with more flexible CPA experience requirements
- How to get extra credit hours for the 150-hour rule
If you have questions, feel free to leave a comment below, or visit my Facebook page.
* Photograph courtesy of mmahaffie
About the Author Stephanie Ng
I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!
