Delaware CPA Exam Requirements
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Delaware CPA Exam Education Requirements
Education Requirement for Licensure: Prior to 8/1/12: M.A., B.A. or Associates Degrees. Effective 8/1/12: 150 hours (including B.A. Degree).
Participates in International Examination Program: No
Hours in accounting: Prior to 8/1/12: 21 semester or equivalent quarter hours in accounting Effective 8/1/12: 24 semester or equivalent quarter hours in accounting
Exam sitting requirements: B.A. (120 hours)
Experience requirements: Prior to 8/1/12: M.A. Degree -1 year accounting experience as an employee of a firm engaged in public accountancy or as an accountant in government, commerce or industry and/or 2 years experience as the principal or owner of such an organization. B.A. Degree – 2 years experience as an owner, principal or employee of a firm engaged in the practice of public accountancy. Associates Degree – 4 years experience as an accountant in government, commerce or industry. On and After 8/1/12: 1 year accounting experience as an employee of a firm engaged in public accountancy or as an accountant in government, industry, academia or public practice.
Ethics exam: Must pass AICPA Ethics exam for initial licensure
Pre-Evaluation Service
Delaware offers pre-evaluation as an optional service. A pre-evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. To begin the pre-evaluation process, please visit CPA Central. You must create a CPA Central user account before you can submit your pre-evaluation application online.
Send any additional required information or documents to:
CPA Examination Services – DE
PO Box 198469
Nashville, TN 37219
Materials to be Submitted with Application
Official transcript(s). Directly from academic institution to CPAES.
International Evaluation, if applicable. Directly from evaluation agency to CPAES. Please Note: International evaluation reports must be less than three years old.
Completed, signed and notarized Attestation Form. Submission by you to CPAES.
ADA Accommodation Form, if applicable. Submission by you to CPAES.
Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.
Delaware CPA Exam Fees
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
Application fee $150.00
Examination Fees
Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51
Registration Fees
4 examination sections $75.00
3 examination sections $75.00
2 examination sections $75.00
1 examination section $75.00
Delaware Society of Certified Public Accountants
Lori Gandy
Phone Number: 302-478-7442
Fax Number: 302-478-7412
Address: 3512 Silverside Road, 8 The Commons, Wilmington, DE 19810
Email: lori@dscpa.org or info@dscpa.org
Delaware State Board of Accountancy
Phone Number: 302-744-4500
Fax Number: 302-739-2711
Address: Cannon Building, Suite 203, 861 Silver Lake Blvd., Dover, DE 19904
Email: latonya.brown@state.de.us or customerservice.dpr@state.de.us
