Delaware CPA Requirements 2024
Exam And License Requirements To Become A CPA
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Delaware CPA Requirements
Every state has a different set of rules and requirements. Similarly, Delaware also has specific requirements to sit for the CPA Exam and to obtain licensure. Take a look at the below-listed requirements to get a better understanding.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours (including the B.A.) |
| Pass the Exam | Minimum 75 in each section |
| Work Experience | 1 year of work experience |
| Ethics Exam Requirements | Pass the AICPA's Uniform CPA Ethics Examination with a 90% score. |
| International CPA Examination Program | Delaware does not participate in the International CPA Examination Program. |
Educational requirements
To sit for the CPA Exam in Delaware, you must have a bachelor’s degree or higher with at least 120 semester hours of college education. This should include 24 semester hours in accounting, which must incorporate the following:
- Financial Accounting
- Auditing
- Taxation
Additionally, you must complete at least 150 semester hours of education to obtain a CPA license in Delaware.
Work experience requirements
- You must complete one year of qualifying experience after receiving your accountancy degree.
- You must submit an Affidavit of Supervised Work Experience from each of your employers.
- The supervisor must hold an active CPA license in good standing from Delaware or other jurisdictions (state, U.S. territory, or District of Columbia). The supervising CPA must sign the form in the presence of a notary and return it to the applicant or mail it to the Board office.
Delaware CPA Exam & Licensing - Cost And Fees
The education evaluation application fee for the CPA Exam in Delaware is $90. The exam section application fee is $344.80 per section. Upon completing the requirements for licensure, you must also pay a fee of $175 to apply for your CPA license.
| Delaware CPA Exam Fees | ||
|---|---|---|
| Education Evaluation Application | $90.00 | |
| Auditing and Attestation (AUD) | $344.80 | |
| Financial Accounting and Reporting (FAR) | $344.80 | |
| Regulation (REG) | $344.80 | |
| ISC/BAR/TCP | $344.80 | |
| Total: | $1,469.20 | |
[Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), 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 need to complete a certain amount of continuing professional education (CPE) to maintain their license. 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 have to do CPE.
- If you have been licensed for more than a year, but less than two years, you must complete 40 hours of approved CPE.
Once you’ve passed your first renewal, the total CPE requirement is 80 hours which need 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 (AICPA) 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:
Apply for the education evaluation through the CPA Portal. This evaluation is to check your eligibility for the Delaware CPA Exam. Your educational transcripts need to 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)
Apply for the education evaluation through the CPA Portal. This evaluation is to check your eligibility for the Delaware CPA Exam. Your educational transcripts need to 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).
