Delaware CPA requirements
Are you ready to earn your CPA license in Delaware? Your first step should always be to check Delaware's CPA requirements for taking the CPA Exam, earning CPA licensure and maintaining licensure with continuing professional education (CPE), because the state of Delaware will ultimately license you. Always consult with your state or jurisdiction's board of accountancy for the most current information.
Delaware CPA Exam requirements
To take the CPA Exam in Delaware, you must meet a set of education requirements. First, you need to have a bachelor's degree or higher from a regionally accredited college or university. You must also have 120 semester hours in designated course subjects in order to sit for the CPA Exam.
Delaware CPA Exam education requirements
In order to sit for the CPA Exam in Delaware, you must complete 120 semester hours in various subject areas, including:
24 semester units in accounting subjects:
- Intermediate accounting
- Cost accounting
- Advanced accounting
- Accounting information systems
Courses in other business subjects NOT accepted for the accounting requirement include:
- Computer science
Delaware CPA license requirements
In order to earn a certified public accountant license in Delaware, applicants must meet the following requirements:
- Complete 150 semester hours of related coursework
- Applicants must be a state resident to receive their CPA license, but don't necessarily have to be a citizen of the United States.
- Have one year of qualifying experience, consisting of full or part-time employment. 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 described in subsection 184.108.40.206 of the Delaware Board of Accountancy rules.
- Must complete the American Institute of Certified Public Accountants (AICPA) self-study ethics course and pass the exam with a score of no less than 90%.
Delaware CPA license requirements renewal
Delaware requires CPA license renewals every two years. The license cycle occurs July 1 - June 30; odd years (biennial fixed). Each biennial reporting period ends on June 30 of each odd-numbered year.
Delaware CPE requirements for CPA
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
- 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.