Delaware CPA Ethics Exam Requirements [2022]

Delaware CPA Ethics Exam Requirements

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Delaware CPA Ethics Exam Requirements

To meet the Delaware CPA ethics exam requirements and become a CPA, candidates are required to complete a self-study ethics course and obtain a passing grade of no less than 90% on the examination administered and graded by the American Institute of Certified Public Accountants (AICPA). The course name is Professional Ethics: The American Institute of Certified Public Accountants’ Comprehensive Course (For Licensure) and is found on AICPA’s website.

Summary of Delaware CPA Requirements

Credit Hours to Sit for CPA Exams120
Credit Hours in Accounting subjects to sit for the CPA Exam24
Bachelor’s Required to Sit for CPA Exams?Yes
Credit Hours for CPA License150
Delaware State Residency to receive CPA LicenseYes
Work Experience Required1 Year
Ethics Exam Required?Yes
Required CPE Hours Every Biennial Reporting Period80

Education Requirements

For CPA Examination. Individuals must have completed each of the following to sit for the CPA exam:

  • Bachelor’s degree or higher from a regionally accredited college or university.
  • At least 120 semester hours of college-level education, including:
    – 24 semester hours in accounting including coverage of each of the following subjects:
    1. Financial Accounting
    2. Auditing
    3. Taxation

For CPA License. In order to earn a certified public accountant license in Delaware, applicants must meet the following education requirement: 

  • Complete 150 semester hours of related coursework from a regionally accredited college or university.

As a standard bachelor’s degree is only 120 hours it is recommended to go on to earn a post-baccalaureate certificate or master’s in accounting.

All educational transcripts are to be submitted prior to the submission of the first-time application to CPAES directly from the academic institution(s). The degree earned must be posted on the official transcript and the transcript must include the registrar’s official seal.

Pass the Uniform CPA Examination

The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Four CPA Exam Sections are:

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements or accounting and review service engagements.

Newly licensed CPAs are required to:

  • Demonstrate knowledge and skills related to professional responsibilities, including ethics, independence and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
  • Understand the entity including its operations, information systems (including the use of third-party systems) and its underlying business processes, risks and related internal controls.
  • Understand the flow of transactions and underlying data through a business process and its related information systems.

Business Environment and Concepts (BEC)

The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:

  • Audit, attest, accounting and review services
  • Financial reporting
  • Tax preparation
  • Other professional services

The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are enterprise risk management, internal controls and business processes, economics, financial management, information technology and operations management.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

  • Financial Accounting Standards Board (FASB)
  • U.S. Securities and Exchange Commission (U.S. SEC)
  • American Institute of Certified Public Accountants (AICPA)
  • Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

  • U.S. federal taxation
  • U.S. ethics and professional responsibilities related to tax practice
  • U.S. business law

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPA, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

Delaware CPA Exam Cost Breakdown

The Delaware CPA exam cost consists of four main fees: an initial application fee of $170, a registration fee of $85, the $226.15 per CPA exam section totaling $905 for all four sections and the CPA or PA permit that costs $165 or $158 respectively.

As for the permit renewals, CPAs will be notified by the board of the renewal fee amount at the time of renewal.

Initial Application Fee$170.00
Registration Fee$85.00
Auditing and Attestation (AUD)$226.15
Business Environment and Concepts (BEC)$226.15
Financial Accounting and Reporting (FAR)$226.15
Regulation (REG)$226.15
Total for all 4 CPA Exam Sections$905.00
Certified Public Accounting (CPA) Permit$165.00
Public Accounting (PA) Permit$158.00

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

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