CPA Exam Requirements, Delaware

Delaware CPA Exam Requirements

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: or

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: or





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