Delaware CPA Experience Requirements [2022]

Delaware CPA Experience Requirements

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To meet the Delaware CPA experience requirements and become a CPA, a one year of full-time public or private accounting work is required. 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 providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills all of which was supervised by a United States certified public accountant. This experience is acceptable if it was gained through employment in government, industry, academia or public practice.

Delaware CPA Experience Requirements Summary

Experience may consist of providing any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.

Qualifying experience shall be verified by a United States certified public accountant who at the time of supervision held a valid CPA permit to practice from Delaware or a comparable license from another United States jurisdiction and who supervised the applicant. The verification shall be notarized.

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

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…

Ethics Requirements

Under the Delaware State Board of Accountancy rule, all applicants for permits to practice 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).

CPA Exam Fees

For first-time applicants, they are required to pay both an application fee and an examination fee upon submission of the first-time application.

For re-examination candidates, they are required to pay both a registration fee and an examination fee at the time of registration.

Applicants are able to apply for one or more sections of the examination at a time; however, it is advised to only apply for a section of the examination if they are ready to take it within the next six months.

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

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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