Delaware CPA requirements
If you are ready to obtain your Certified Public Accountant license, familiarizing yourself with the Delaware CPA requirements is the first step. Understanding the state-specific criteria will help you prepare a plan, get your paperwork together, and avoid setbacks as you work to meet your goal. We are dedicated to providing accurate and comprehensive information, but it’s also important to refer to the Delaware Board of Accountancy1 for any updates or revisions.
CPA requirements in Delaware
The Delaware CPA requirements for licensure include additional experience, education, and ethics requirements beyond what you needed to sit for the CPA Exam.
Education requirements
All CPA candidates must have 150 semester hours (225 quarter hours) for licensure. In Delaware, this must include a bachelor’s degree with a concentration in accounting from an accredited college or university and at least 24 semester hours (36 quarter hours) in:
- Accounting principles
- Intermediate accounting
- Cost accounting
- Tax
- Auditing
- Advanced accounting
- Accounting information systems
- Law
Courses in other business subjects, such as economics, finance, or marketing, will not be accepted as accounting courses.
Experience requirements
Experience requirementsTo meet the CPA requirements in Delaware, you will need a minimum of 2,000 hours of relevant experience providing accounting, attestation, compilation, management advisory, financial advisory, tax, or consulting under the supervision of a licensed CPA. Work experience shall consist of full or part-time employment that extends between no less than one year and no more than three years.
Residency requirements
You will need a social security number and be a resident of Delaware to receive your CPA license.
Ethics requirements
You must complete the American Institute of Certified Public Accountants (AICPA) course, Professional Ethics: AICPA’s Comprehensive Course and pass the exam with a minimum score of 90 percent.
Delaware CPA license renewals
CPAs must renew their license by June 30 of odd-numbered years. CPAs will receive a notice within three months of your license expiration date reminding you to renew.