Do you want to become a CPA in Delaware? Great choice! There are numerous professional opportunities available to CPAs in Delaware. Learn all you need to know about how to become a CPA in Delaware, including detailed information on CPA Exam and license requirements.
Delaware CPA Requirements
Every state has its own unique set of rules and requirements. Similarly, Delaware has specific requirements for sitting for the CPA Exam and obtaining licensure. Review the requirements to gain a better understanding.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | Varies by pathway; see below |
| Exam Passing Requirements | Minimum 75 in each section |
| Work Experience | Varies by pathway; see below |
| Ethics Exam Requirements | Pass the American Institute of Certified Public Accountants’ (AICPA®) Uniform CPA Ethics Examination with a 90% score. |
| International CPA Examination Program | Delaware does not participate in the International CPA Examination Program. |
Legislative Update: HB143 (Effective July 1, 2026)
Beginning July 1, 2026, Delaware will offer an alternative pathway to licensure.
Educational requirements
Delaware offers multiple CPA licensure pathways, allowing candidates to meet the education requirement through various options based on their degree level and total semester hours.
To qualify, you must meet 1 of the following:
- Complete a post-baccalaureate degree or higher from an accredited college or university acceptable to the Board, with an accounting concentration (or equivalent as determined by Board rule)
Or
- Complete at least 150 semester hours of college education, including a baccalaureate degree or higher from an accredited college or university acceptable to the Board, with an accounting concentration (or equivalent as determined by Board rule)
Or
Complete a baccalaureate degree from an accredited college or university acceptable to the Board, with an accounting concentration (or equivalent as determined by Board rule).
Work Experience Requirements
Delaware’s work experience requirement depends on the education pathway you choose:
- If you have a post-baccalaureate degree or higher, you need 1 year of experience.
- If you have 150 semester hours, including a baccalaureate degree or higher, you need 1 year of experience.
- If you have a baccalaureate degree, you need 2 years of experience.
Delaware CPA Exam & Licensing: Cost and Fees
In Delaware, the exam application fee is $96. Each section of the CPA Exam costs $262.64. After meeting all licensure requirements and passing the CPA Exam, you must also pay a $187 fee to apply for your CPA license. In addition, the fee for the education evaluation application is $96.
| Delaware CPA Exam Fees | |
|---|---|
| Education Evaluation Fee | $96 |
| Exam Application Fee | $96 |
| Auditing and Attestation (AUD) | $262.64 |
| Financial Accounting and Reporting (FAR) | $262.64 |
| Regulation (REG) | $262.64 |
| ISC/BAR/TCP | $262.64 |
| Total: | $1,242.56 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
Delaware CPA License Renewal Requirements
All CPAs must renew their license on or before June 30 of odd years, which will require an additional fee. The fee amount will be emailed to you at the time of renewal. If you don’t send in the renewal form before the expiration date, you’ll have to pay a late fee that equates to 50% of the renewal application fee.
Delaware CPA Continuing Education Requirements
All licensees are required to complete a specified amount of continuing professional education (CPE) to maintain their licenses. The CPE in Delaware is determined by when the license was issued during the full licensure period. If this is your first time renewing the license, keep in mind that:
- If it’s been less than a year, you don’t need CPE.
- If you have been licensed for more than a year but less than 2 years, you must complete 40 hours of approved CPE.
Once you’ve passed your first renewal, the total CPE requirement is 80 hours, which needs to be completed during the full licensure renewal period between July 1 and June 30 of odd-numbered years. Of the 80 hours, a minimum of 20 hours must be earned each year of the licensure period.
Delaware CPA Exam: Exam Dates, Score Release, and Scheduling
Uncover key details about the Delaware CPA Exam, including exam dates, score release timelines, and effective scheduling strategies for your examination success.
Exam Dates & Score Release
The American Institute of Certified Public Accountants releases the CPA Exam score release dates. Scores are usually available within 48 hours of the scheduled release date.
Exam Section Scheduling
Here is a list of everything you need to know to apply for and schedule your CPA Exam:
To initiate the Connecticut CPA Exam application procedure, create an Okta account. This portal helps you apply for education evaluation and exam sections, make payments, submit documents, and receive Notice to Schedule (NTS) and receipts. There are 2 options for new and existing candidates, so choose the one that best fits you.
Apply for the education evaluation through the CPA Portal. This evaluation is to check your eligibility for the Delaware CPA Exam. Your educational transcripts must be sent directly from your institutions to CPA Exam Services. After the evaluation is done, your CPA portal homepage will show an eligible evaluation status. Those who completed education outside the U.S. opt for services such as
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES)
After the eligibility confirmation, you can complete your exam section application. You can only apply for 1 exam section per application. Post-application, you will receive an NTS for the applied exam section. Additionally, note that you will receive 1 NTS for each exam section after completing the application process. There will be one Candidate Exam Section ID (CES ID) on your homepage.
The National Association of State Boards of Accountancy (NASBA) administers the CPA Exam with the help of Prometric. Here, you can schedule your exam date, time, and location. You will need your NTS number and CES ID while scheduling your exam.
The CPA Exam has 4 sections that are scored between 0 and 99. You need to score at least 75 to pass each section.
Reach your goals with the course that’s raising the bar in CPA Exam preparation.
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