Delaware CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Minimum degree requirements
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirements
150 semester hours with a concentration in accounting to include:

  • at least 24 semester hours of courses in accounting principles, intermediate accounting, cost accounting, tax, auditing, advanced accounting, accounting information systems, and law. Courses in other business subjects, such as banking, computer science, economics, finance, insurance, management and marketing will not be accepted as accounting courses for this purpose

Minimum experience requirement
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 (providing any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills).

Ethics exam
Must complete the American Institute of Certified Public Accountants (AICPA) self-study ethics course and pass the exam with a score of not less than 90%.

July 1 - June 30; odd years (biennial fixed)
Each biennial reporting period ends on June 30 of each odd-numbered year. 

Each permit holder must have completed at least 80 hours of acceptable continuing professional education each biennial reporting period. Each biennial reporting period ends on June 30 of each odd-numbered year. The 80 hours of acceptable continuing professional education submitted must have been completed in the immediately preceding two-year period and must include eight credit hours in accounting and/or auditing and eight hours in taxation and four 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 20 credit hours in either accounting, auditing or taxation. Beginning on July 1, 2017, each permit holder must complete at a minimum 20 hours of continuing professional education in each year of the reporting period.


Education, experience, ethics

CPE, renewals

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