Delaware CPA Exam Requirements 2024: Critical Steps

Delaware CPA Exam Requirements

If you wish to practice accountancy and pursue a Certified Public Accountant license then read on to know the Delaware CPA exam requirements.

Applicants will be glad to hear that Delaware’s requirements are pretty standard. There is no citizenship requirement under their general requirements for the exam. There is, however, as per custom an educational requirement prior to sitting for the CPA examination.

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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.

Delaware CPA Exam Requirements and Process

After completing the education requirements, applicants may apply to take the Uniform CPA exam. Applicants with 120 semester hours may sit for the CPA exam and then continue their education for the remaining 30 semester hours once taking it.

The application process will be as follows:

1. Apply through the National Association of State Boards of Accountancy’s (NASBA) CPA Examination Services (CPAES) to take the Uniform CPA Examination. Applications may be submitted online or downloaded from CPAES. Applicants can register online with CPAES or download application forms here.
2. Submit the appropriate complete documents and transcripts to CPAES with the application. Applicants can apply either online or by mail.
3. The National Association of State Boards of Accountancy (NASBA) will issue the Notification to Schedule (NTS) the Uniform CPA Examination within two days of paying for the examination fee.

The NTS will be issued in the manner chosen when the applicant applied for the test. This will include a password for each of the four parts of the examination for which the applicant has registered and the dates that the applicant is eligible to take each part of the exam.

1. Visit Prometric’s website where applicants can schedule for the exam at a participating Delaware testing site.
2. Report to the exam site on the day of the examination and make sure that everything is prepared for testing.
3. NASBA’s CPA Exam Services will send the exam scores to the board. In turn, the board will send the scores via mail.

The passing score for each section is 75. Applicants shall pass all four examination sections within a rolling 18-month period that begins on the testing date the first examination section is passed.

Applicants who do not pass all four examination sections within the 18-month period shall lose credit for each section passed outside the period and must retake the section(s). Applicants cannot retake a failed section(s) within the same testing window.

Studying for the CPA Exam

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed. The components of the CPA test are as follows:

• Auditing and Attestation. This exam section covers the basics of financial and attest services, such as audits, reviews, compilations, and preparing agreements.
• Financial Accounting and Reporting. This exam section covers financial accounting topics for all business entities, including the government and nonprofits.
• Regulation. This exam section covers federal taxation, tax services, professional ethics, and business law for individuals and business entities.
• Disciplines
  • Business Analysis and Reporting (BAR): Focused on financial reporting, data analytics, and performance management. This area is suitable for those who are interested in financial analysis and reporting. An extension of FAR core.
  • Information Systems and Controls (ISC): Concentrates on IT governance, data security, and system controls. Ideal for individuals who wish to specialize in IT audits and information security. An extension of AUD core.
  • Tax Compliance and Planning (TCP): Centers on personal financial planning and tax compliance for individuals, businesses, and other entities. Suitable for those with a strong interest in taxation and financial planning. An extension of REG core.

Delaware CPA Exam Cost Breakdown

The Delaware CPA exam cost consists of three main fees: an education evaluation application fee of $90, the $344.80 per CPA exam section totaling $1,379.20 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.

Education Evaluation Application Fee	$900.00
Auditing and Attestation (AUD)	$344.80
Financial Accounting and Reporting (FAR)	$344.80
Regulation (REG)	$344.80
Disciplines (ISC, TCP, or BAR)	$344.80
Total for all 4 CPA Exam Sections	$1,379.20
Certified Public Accounting (CPA) Permit	$175.00

CPA License Application

Now that an applicant has passed all four sections of the CPA exam, the applicant must meet the following qualifications and then fulfill the next requirements:

• Applicants must be Delaware state residents to receive their CPA license, but they don’t necessarily have to be a citizen of the United States.
• Completed 150 semester hours of related coursework from a regionally accredited college or university by the board. The total educational program to include an accounting concentration or equivalent as determined by board rule to be appropriate.
• The applicant must accomplish 1 year of experience.
• The applicant has to successfully pass the AICPA self-study course and examination in professional ethics.

Experience Requirements

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

1. 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.
2. Any type of service or advice involving the use of:
   • Accounting
   • Attest
   • Compilation
   • Management Advisory
   • Financial Advisory
   • Tax
   • Consulting Skills
3. Experience must be supervised and verified by a licensed CPA meeting requirements prescribed by the board.
4. 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

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.

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

1. Proof of Education. 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)
2. CPA Examination scores
3. Ethics examination score which must be sent directly from the AICPA.
4. 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:

1. Register for a DELPROS user account.
2. 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.
3. 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.

CPA License Renewal

Delaware requires CPA license renewals every two years. The license cycle starts on July 1 and ends on June 30 of each odd-numbered year (biennial fixed). During renewal, applicants will be asked to attest that they have completed the required continuing professional education (CPE)

A permit holder applying for a renewal must have completed at least 80 hours of acceptable continuing professional education each biennial reporting period. Each permit holder must complete a minimum of 20 hours of continuing professional education in each year of the reporting period.

CPE Determining Hours

The amount of continuing professional education (CPE) that applicants are required to complete depends on when the license was issued during the full licensure period. If it’s the first renewal and if licensed:

• Less than one year – not required to do CPE.
• More than one year, but less than two years – are required to complete 40 hours of approved CPE.

License renewal is to be accomplished online at DELPROS. It is important to have all of the course documentation available as applicants must upload the information in the Service Request application.

Continuing Professional Education (CPE) Requirements

The eighty hours of acceptable continuing professional education submitted must have been completed in the immediately preceding two-year period and must include:

• Eight (8) credit hours in accounting and/or auditing and eight (8) credit hours in taxation and four (4) credit hours in a Delaware-specific ethics course approved by the Board.
• In addition to these 20 specified hours, each permit holder must complete at least an additional twenty (20) credit hours in either accounting, auditing or taxation.

To determine if a specific program qualifies as a continuing professional education program is whether it is a formal program of learning which contributes directly to the professional competence of the permit holder.

a.) Formal programs requiring class attendance will qualify only if:

• An outline is prepared in advance and the plan sponsor agrees to preserve a copy for five years or the outline is provided to the participant or both.
• The program is at least an hour (a fifty-minute period) in length.
• The program is conducted by a qualified instructor or discussion leader.
• A record of registration or attendance is maintained for five years or the participant is furnished with a statement of attendance or both.
• Webinars, internet seminars and teleconference events.

b.) Programs may be approved such as:

• Programs approved by NASBA.
• Professional development programs of national, state and local accounting organizations.
• Technical sessions at meetings of national, state and local accounting organizations and their chapters.
• University or College Courses
• Programs of other organizations (Accounting, Industrial, Professional, etc.)
• Other organized educational programs on technical and other practice subjects including “in-house” training programs of certified public accounting or public accounting firms.

c.) Correspondence and Individual Study Programs

d.) Instructors and Discussion Leaders

e.) Published Articles and Books

f.) Committee, Dinner, Luncheon and Firm Meetings

g.) Elective credit hours may be satisfied by general subject matters so long as they contribute to the professional competence of the individual practitioner. Such general subject matters include, but are not limited to, the following areas:

• Accounting

• Administrative Practice

• Auditing

• Business Law

• Communication Arts

• Computer Science

• Economics

• Finance, Production and Marketing

• Management Services Mathematics, Statistics, Probability, and Quantitative

• Applications in Business

• Personnel Relations, Business Management and Organization

• Social Environment of Business

• Specialized Areas of Industry

• Taxation

Applicants, as well as their sponsors, must keep a record of CPE documentation. The board shall review and verify all documentation submitted by permit holders and may at times select a random audit. Verification must include, but is not limited to, the following information:

• Date of Course
• Location of Course
• Field of Study
• Sponsor of Course
• Title of Course or Description of Content
• Number of Hours Claimed
• Type of Instructional/Delivery Method

It is noted that Delaware requires an individual to have both the certificate (issued after passing the exam) and a Permit to Practice (issued after experience and additional education requirements are met) to be able to use the designation “certified public accountant”. For more information visit the Division of Professional Regulation for the Delaware Board of Accountancy.

Summary

Being constantly updated and informed is key to accomplishing all these tasks and requirements to obtain a CPA designation. It is always best to plan with the information you receive in order to achieve the Certified Public Accountant career you wish to attain. The process may feel like a marathon but with your preparation and dedication, it will be one run that is both achievable and fulfilling.

Delaware CPA Exam F.A.Q.s

Below are the commonly asked questions about the Delaware CPA exam and CPA license requirements: