Delaware CPA Exam Cost: The 4 Critical Fees

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The Delaware CPA exam cost consists of four main fees: an initial application fee of $170, a registration fee of $85, the $238.15 per CPA exam section totaling $952.60 for all four sections, and the CPA permit that costs $175.

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

This article will help you to become a CPA in Delaware and is a requirement for you to take the Delaware CPA exam.

Table of Contents

Delaware CPA Exam Cost Breakdown

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)	$238.15
Business Environment and Concepts (BEC)	$238.15
Financial Accounting and Reporting (FAR)	$238.15
Regulation (REG)	$238.15
Total for all 4 CPA Exam Sections	$952.60
Certified Public Accounting (CPA) Permit	$175.00

Summary of Delaware CPA Requirements

Credit Hours to Sit for CPA Exams	120
Credit Hours in Accounting subjects to sit for the CPA Exam	24
Bachelor’s Required to Sit for CPA Exams?	Yes
Credit Hours for CPA License	150
Delaware State Residency to receive CPA License	Yes
Work Experience Required	1 Year
Ethics Exam Required?	Yes
Required CPE Hours Every Biennial Reporting Period	80

Education Requirements

To meet the Delaware CPA education requirements, applicants must earn 150 semester hours of college-level education that includes 24 credit hours in financial accounting, auditing, and taxation subjects.

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 Ethics Requirements

To meet the Delaware CPA ethics exam requirements, 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.

Delaware CPA Experience Requirements

To meet the Delaware CPA experience requirements, candidates must meet the following in order to apply for CPA licensure in Delaware:

One year of full-time public or private accounting work. This should extend over a period of no less than a year and no more than three years and should include at least 2,000 hours of performance of services.
Any type of service or advice involving the use of:
- Accounting
- Attest
- Compilation
- Management Advisory
- Financial Advisory
- Tax
- Consulting Skills
Experience must be supervised and verified by a licensed CPA meeting requirements prescribed by the board.
This experience would be acceptable if it was gained through employment in government, industry, academia or in public practice.

Each applicant must submit an Affidavit of Supervised Work Experience from the applicant’s supervisor for each employer with whom qualifying experience is claimed, setting forth the dates of employment, describing the nature of applicant’s duties by area and affirming that the applicant discharged his or her duties in a competent and professional manner. The affidavit must be signed by the supervising certified public accountant(s) and notarized and include a statement indicating the jurisdiction of his or her license.

Only experience obtained after the conferring of the degree under which the candidate applies shall be accepted. A “year” of qualifying experience shall consist of full or part-time employment that extends over a period of no less than a year and no more than three years and includes no fewer than 2,000 hours of performance of services described in subsection

License Application Process

For licensing applications, Delaware does not do paper applications. All applications must be done online via their official licensing website DELPROS.

DELPROS allows applicants to save their incomplete applications and return to them later to finish the process. They will only have six (6) months to submit their application once they’ve begun.

Documents to Submit

Proof of Educationa. A college or university transcript which should be sent directly from the college or university to the board office.b. An evaluation of their transcript by one of the following credentialing services and must be sent directly to the board office:
- Foreign Academic Credentials Service, Inc. (FACS)
- NASBA International Evaluation Services (NIES)
CPA Examination scores
Ethics examination score which must be sent directly from the AICPA.
Affidavit of Supervised Work Experience from each employer from whom they are claiming qualifying work experience.
- Must have one year of qualifying experience after receiving their accountancy degree.
- The supervising CPA must hold an active CPA Permit 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 it to the applicant or mail it to the board office.

Processing will be as follows:

Register for a DELPROS user account.
Gather all documents required and upload them on the Attachments page.
- Use “attach” or “upload” for onhand documents.
- Use “acknowledge” for mailed documents from yourself or from a third party directly to the board.
A board/commission may need to review and approve the application for licensure. Once the application is complete, the board/commission will review it at its next available meeting. See the public meeting calendar for all board meeting dates.

Applicants can view the status of their applications online. The board notifies them when their license is approved and they will be able to download, print or re-print their license as needed.