Delaware CPA Requirements
Exam And License Requirements To Become A CPA
Delaware CPA Requirements
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||Yes|
|International CPA Examination Program||No|
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
Additionally, you must complete at least 150 semester hours of education to obtain a CPA license in Delaware.
Pass the exam
The CPA Exam has four sections that are scored between 0 and 99. You need to score at least 75 to pass each section. Each section must be completed within an 18-month window to successfully pass the 4-part exam.
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 jurisdiction (state, U.S. territory, or District of Columbia). The supervising CPA must sign the form in the presence of a notary and return to the applicant or mail to the Board office.
CPA ethical exam requirements
The State of Delaware requires all prospective CPAs to prove ethical competency by passing the AICPA's Uniform CPA Ethics Examination. The 11-hour course covers the AICPA code of ethics as well as the independence guidelines of the AICPA, SEC (Security Exchange Commission), and GAO (Government Accountability Office). You must score at least 90% to pass the ethics exam.
The International CPA examination program
Delaware does not participate in the International CPA Examination Program. This program is designed by NASBA to accommodate non-U.S. candidates who want to take the Uniform CPA Exam. However, many other states willingly participate in this program, through which international candidates can take the CPA Exam.
Delaware CPA Exam & Licensing - Cost And Fees
The initial application fee for the CPA Exam in Delaware is $170. Exam application fees are not refundable. Also, if you are taking any re-exams, another $85 fee is required.
|Delaware CPA Exam Fees|
|Initial Application Fees||$170.00|
|Auditing and Attestation (AUD)||$238.15|
|Business Environment and Concepts (BEC)||$238.15|
|Financial Accounting and Reporting (FAR)||$238.15|
Upon completing the requirements for licensure, you must also pay a fee of $175 to apply for the CPA license.
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) in order 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
The CPA Exam can now be scheduled year-round. Hence, candidates can take the exam at any time of the year that is convenient for them. CPA Examination Services (CPAES) assists state boards of accountancy in ensuring uniformity and efficiently administering the CPA Exam.
The American Institute of Certified Public Accountants (AICPA) releases the CPA Exam score release dates every two years, with scores available within 48 hours of the scheduled release date.
Here is a list of everything you need to know to apply for and schedule your CPA Exam:
Submit CPA Exam application
The DE CPA Exam process is similar to other U.S. jurisdictions. Once you meet all the requirements, you can proceed with the application process. Use the NASBA website to submit your exam application and other supporting documents.
Obtain Authorization to Test (ATT)
After submitting your application, the DE State Board of Accountancy will review it to confirm your eligibility. They will issue an "Authorization to Test" (ATT) if you are eligible. Receiving the ATT means you are now allowed to take the CPA Exam.
Receive your Notice to Schedule (NTS)
A Notice to Schedule (NTS) is issued under your name within three to six weeks of submitting your CPA Exam application. Your NTS has a number that is needed when you schedule your exam date and time. Furthermore, you must bring your NTS to the Prometric testing center on exam day; otherwise, you will not be allowed to take the exam.
Schedule your exam with Prometric
NASBA administers the CPA Exam with the help of Prometric. Here, you can schedule your exam date, time, and location. We highly suggest setting your exam date and location as soon as you can to avoid any last-minute hassle.
Pass the CPA Exam
As we have mentioned above, the CPA Exam requires a minimum score of 75 in each section to pass. You have 18 months to pass all the sections.