Exam Tips

How to Become a Licensed CPA in Delaware

Delaware is a 150 credit hour state just like most other states. You do not have to complete the total 150 credit hours before you are eligible to sit for the exam. As long as you have graduated with an accredited bachelor’s degree and completed at least 120 college semester hours, you are all set to take the exam.

Let’s take a look at what you need to do to take the exam and get licensed.

Delaware CPA Exam Requirements

In order to be eligible to sit for the exam in Delaware, candidates must meet the following personal qualifications and educational requirements.

  • Must be at least 18 years or older
  • Not required to be a US citizen
  • Not required to be a DE resident
  • Valid Social Security Number required
  • DE does not participate in the International Examination Program

Educational Requirements to Sit

Delaware does not requires candidates to complete 150 hours before they take the exam, but 150 must be completed in order to get licensed. Before you take the exam, you’ll have to meet the following.

 

Bachelor’s Degree (120 credit hours) including the following:

  • 24 credit hours in Accounting classes including financial accounting, auditing, and taxation.

Additional requirements can be fulfilled after you have taken and passed the exam.

Exam Fees

The total cost to take the CPA exam in Delaware is $874.08 including an initial one-time $145 application fee. The cost for each section is listed below.

 

AUD – Audit $192.03
FAR – Financial Accounting and Reporting $192.03
BEC – Business Environment and Concepts $172.51
REG – Regulation $172.51

 

The fees are typically based on the duration of the exam. That’s why the FAR and AUD exams cost the most.

IMPORTANT – Don’t go all out and register for all the sections at once. Your NIT or notice to sit is only valid for six months. After that, it will expire and you will have to re-register. Re-registration application fees are $75 for one section and vary depending on how many your sign up for at once, so only sign up for the exams that you are ready to sit for in the next 6 months.

CPA License Requirements

Taking the exam is only the first step in becoming a CPA in the state of Delaware. After you sit for the big test, there are a few administrative things you must do before you can truly call yourself a Certified Public Accountant. Here is the basic process.

Pass the Exam

You’ll have to pass all four sections of the exam with a score of at least 75 in an 18-month period.

Paperwork

Submit all the required paperwork to the state board usually includes transcripts, license application, and proof of work experience.

Fees

Pay the $100 certification fee when you send in your initial license application.

Ethics Exam

Take and pass the AICPA Professional Ethics exam (found on the AICPA website)

Additional Education

150 credit hours must be completed including:

  • 24 hours of accounting

Work Experience Requirements

Delaware changed their work experience requirements in 2012. The new rules are less complicated and more reasonable to fulfill. Before you get your official license, you’ll have to complete the following:

1-year of experience in Public Accounting, Private Industry, or Governmental Accounting supervised by a current CPA

More Exam Resources and Information

The entire process of applying, taking the exam, and sending your paperwork can be quite an involved, especially if you attended more than one college. Since you have to show proof of your education, you’ll have to send in transcripts from every college you’ve attended. This can be a pain.

A lot of times it’s easier to contact the state board directly to see what they already have on file and what they need to complete your application. For example, sometimes your test scores aren’t received by the state even if you requested a copy be sent to them in your exam application process. It’s a good idea to contact them directly to confirm they have everything they need.

Here is the contact info for the state board.

Delaware State Board of Accountancy

Delaware CPA Application Forms

    • Cannon Building, Suite 203
    • 861 Silver Lake Blvd.
    • Dover, DE 19904

 

  • Phone: 302-744-4500
  • Fax: 302-739-2711