1. Meet the Education Requirements to Sit for the CPA Exam
Applicants who wish to be eligible to take the CPA exam will first need to pass the Delaware CPA education requirements. The Delaware State Board requires a bachelor’s degree or higher with 120 semester hours including 24-semester units in accounting subjects such as intermediate accounting, cost accounting, taxation, auditing, advanced accounting, accounting information systems and law.
However, to be able to apply for a CPA license, applicants will have to accomplish the required 150 semester hours of related coursework.
However, to be able to apply for a CPA license, applicants will have to accomplish the required 150 semester hours of related coursework.
2. Apply for the Uniform CPA Exam
When you’ve met the education requirements, candidates sign up for an Okta account through NASBA’s dashboard, then access CPA Portal for applications, payments, receipts, Notice to Schedule documents, and score notices.
Have all your official transcripts sent directly from your college or university to:
Delaware Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469
If your school offers official electronic transcripts, they may be emailed to etranscript@nasba.org.
Have all your official transcripts sent directly from your college or university to:
Delaware Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469
If your school offers official electronic transcripts, they may be emailed to etranscript@nasba.org.
3. Pay for the Uniform CPA Exam
Pay all fees at the time of application to NASBA. Delaware fees include a $96.00 education evaluation application fee, a $96.00 exam application fee, and a $262.64 exam section fee.
Click here to see a breakdown of the Delaware CPA exam costs.
Click here to see a breakdown of the Delaware CPA exam costs.
4. Notice to Schedule (NTS)
Wait for your application to be approved and once accepted, NASBA will email or mail you the Notice to Schedule (NTS). Upon receiving the NTS, schedule your exam online through Prometric.
Only apply for an exam section when you are ready to take it within the next six months. The Notice to Schedule is valid for a limited time, and fees are forfeited if you do not test within that window.
Only apply for an exam section when you are ready to take it within the next six months. The Notice to Schedule is valid for a limited time, and fees are forfeited if you do not test within that window.
5. Pass the Uniform 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.
You must pass all four CPA Exam sections within a rolling 30-month period beginning on the date the first passed section was taken. Credit for a passed section remains valid for 30 months from the actual test date.
You must pass all four CPA Exam sections within a rolling 30-month period beginning on the date the first passed section was taken. Credit for a passed section remains valid for 30 months from the actual test date.
6. Gain Necessary Experience
Candidates must satisfy the Delaware CPA experience requirements in order to qualify for a license, applicants are required to have at least one year of qualified work experience. It can consist of full or part-time work and must not be more than three years. It should also include at least 2,000 hours of performance of services which is described in the Delaware Board of Accountancy Regulation’s subsection 6.2.5.1.
7. Ethics Requirement
After passing the CPA exam, the candidate must also meet the Delaware CPA ethics exam requirement by taking one additional test: the AICPA’s Ethics exam and then pass the exam with a score of no less than 90%.
8. Apply for a CPA License
To obtain a Delaware CPA license, applicants need to apply for a Delaware CPA Certificate and Permit to Practice Certified Public Accountancy as it is required by the board that all CPAs have both documents in order to practice legally in the state. Register and apply to DELPROS. Applicants can apply for both certificates simultaneously.
The current Delaware Certified Public Accounting Permit application fee is $187.
The current Delaware Certified Public Accounting Permit application fee is $187.
9. Continuing Professional Education (CPE)
CPA license holders in Delaware must complete the required Continuing Professional Education to renew their license.
CPAs must complete 80 hours of approved CPE during each full renewal period, including at least 20 hours each year, 8 hours in accounting and/or auditing, 8 hours in taxation, and 4 hours in a Board-approved Delaware-specific ethics course. Late renewal requires a late fee equal to 50% of the renewal fee.
CPAs must complete 80 hours of approved CPE during each full renewal period, including at least 20 hours each year, 8 hours in accounting and/or auditing, 8 hours in taxation, and 4 hours in a Board-approved Delaware-specific ethics course. Late renewal requires a late fee equal to 50% of the renewal fee.
10. CPA License Renewal
Delaware CPA permits renew every two years and expire on June 30 of odd-numbered years. The license cycle occurs from July 1 to June 30 during odd years (biennial fixed).
A renewal notice will be sent to the email address on the board’s record a few months before the renewal date and renew through DELPROS. The notice will explain how to access your online renewal application. To be eligible for renewal, licensees must have completed the required Continuing Professional Education (CPE)
A renewal notice will be sent to the email address on the board’s record a few months before the renewal date and renew through DELPROS. The notice will explain how to access your online renewal application. To be eligible for renewal, licensees must have completed the required Continuing Professional Education (CPE)
