Delaware’s business-friendly environment makes it a prime location for CPAs. With over 60% of Fortune 500 companies incorporated in the Diamond State due to favorable corporate laws and tax advantages, certified public accountants play a crucial role in managing complex tax strategies and corporate structures.
The Delaware Court of Chancery, renowned for reviewing corporate tax issues, combined with the state’s flexible corporate requirements and privacy protections, creates unique opportunities for accounting professionals. CPAs in Delaware often work with exotic tax strategies like passive investment corporations that can reduce tax liabilities by up to 25%.
This comprehensive guide walks you through each step to become a licensed CPA in Delaware, from education requirements through continuing professional development.
Delaware CPA Requirements at a Glance
- ✓ Bachelor’s degree + 150 total credit hours
- ✓ 24 semester hours in accounting courses
- ✓ Pass all 4 sections of the CPA exam
- ✓ 1 year of supervised experience
- ✓ Complete AICPA ethics course
- ✓ 80 hours CPE every 2 years for license renewal
Time to Complete: 5-6 years average | Total Cost: $3,000-$5,000
Jump to Section:
- Education Requirements in Delaware
- Take the Uniform CPA Exam
- Gain Required Experience
- Get Your Delaware CPA License
- Continuing Education Requirements
- Delaware CPA Salary Information
- Frequently Asked Questions
Step 1: Meet Delaware’s CPA Education Requirements
The Delaware State Board of Accountancy requires specific educational credentials before you can pursue CPA licensure. Understanding these requirements early helps you plan your academic path efficiently.
Core Education Requirements
To qualify for CPA licensure in Delaware, you must complete:
Required Accounting Coursework (24 Credit Hours)
Your 24-hour accounting concentration must include courses in:
- Accounting principles
- Intermediate accounting
- Cost accounting
- Tax auditing
- Advanced accounting
- Accounting information systems
- Business law
Meeting the 150-Hour Requirement
Since most bachelor’s degrees consist of only 120 credit hours, you’ll need an additional 30 credits. Popular options include:
- Master’s degree in accounting (most common path)
- Post-baccalaureate certificate in accounting
- Dual degree programs
- Additional undergraduate coursework
- 5-year integrated CPA programs
Acceptable Regional Accreditation
Delaware recognizes degrees from institutions accredited by these U.S. Department of Education-approved bodies:
- Middle States Commission on Higher Education
- New England Commission of Higher Education
- Higher Learning Commission (formerly North Central)
- Northwest Commission on Colleges and Universities
- Southern Association of Colleges and Schools
- WASC Senior College and University Commission
Important: Online courses are acceptable when taken through regionally accredited institutions. However, commercial CPA review courses, correspondence courses, and CLEP credits do not count toward the 150-hour requirement.
International Education Credentials
If you earned your degree outside the United States, you must have your transcripts evaluated by one of these approved services:
Pre-Evaluation Option
Unsure if your coursework meets Delaware’s requirements? Consider using NASBA’s pre-evaluation service:
- Cost: $50
- Submit official transcripts to: CPA Examination Services – Pre-Eval, P.O. Box 198469, Nashville, TN 37219
- Complete the Delaware Pre-Evaluation Form
Step 2: Pass the Uniform CPA Examination
Once you’ve completed 120 credit hours (including your bachelor’s degree and the 24-hour accounting concentration), you’re eligible to sit for the Uniform CPA Exam. Delaware allows candidates to take the exam before completing all 150 credit hours.
Application Process
- Apply through NASBA: Submit your application via NASBA’s CPA Examination Services (online or paper application)
- Submit the required documents:
- Official transcripts (sent directly from your institution to CPAES)
- Completed and notarized Attestation Form
- ADA Accommodation Form (if applicable)
- International evaluation (if applicable)
- Pay examination fees: Credit card (online) or check/money order (paper application)
- Mail to: CPA Examination Services – DE, PO Box 198469, Nashville, TN 37219
Scheduling Your Exam
After NASBA processes your application:
- Receive your Notice to Schedule (NTS) within 2 days of payment
- Visit Prometric’s website to schedule at a Delaware testing center
- Choose from available testing windows for each exam section
Exam Structure
Score Release
NASBA sends scores to the Delaware Board, which then mails them to candidates. Score release typically occurs within 2-3 weeks of your testing window closing.
Step 3: Complete Your Experience Requirement
After passing the CPA exam, you must gain practical experience before receiving your license. Delaware’s experience requirements are designed to ensure new CPAs have real-world skills.
Ethics Course Requirement
Before beginning your experience requirement, complete the Professional Ethics: The AICPA Comprehensive Course. This self-study course is mandatory and costs approximately $179.
Experience Requirements
Qualifying Experience
Your experience must involve using one or more of these skill sets:
- Accounting skills
- Attest skills
- Compilation skills
- Consulting skills
- Financial advisory skills
- Management advisory skills
- Tax skills
Acceptable Employment Settings
- Public accounting firms
- Corporate/industry positions
- Government agencies
- Academic institutions
- Non-profit organizations
Supervisor Responsibilities
Your supervising CPA must:
- Hold an active CPA license in Delaware or another state
- Document your employment dates and duties performed
- Verify your competency and professionalism
- Sign and notarize the Affidavit of Work Experience
Note: If you’re a sole practitioner, you may document your own experience, but you must still meet all other requirements.
Step 4: Obtain Your Delaware CPA License
Delaware uses a two-tier licensing system requiring both a CPA Certificate and a Permit to Practice. You must have both to legally practice as a CPA in Delaware.
Application Checklist
Before applying, ensure you’ve completed:
- ✓ 150 total credit hours with 24 in accounting
- ✓ Passed all four CPA exam sections
- ✓ AICPA Professional Ethics course
- ✓ One year of qualifying experience
- ✓ Notarized experience affidavit
License Application Process
- Complete the Combined Application for CPA Certificate and Permit to Practice
- Gather supporting documents:
- Official transcripts (sent directly to the Board)
- Ethics course certificate
- Experience affidavit(s)
- Submit application and fees to:
Delaware State Board of Accountancy
Cannon Building
861 Silver Lake Blvd, Suite 203
Dover, Delaware 19904-2467 - Processing time: 8-12 weeks
Interstate Reciprocity
If you hold a CPA license from another state, you may qualify for reciprocity if you:
- Hold an active license in good standing
- Have no pending disciplinary actions
- Meet one of these criteria:
- Satisfy current Delaware requirements
- Met Delaware requirements when originally licensed
- Have 5+ years of public accounting experience
International Reciprocity
Delaware recognizes credentials from these international accounting bodies:
International candidates must pass the IQEX exam and meet all other Delaware requirements.
Step 5: Maintain Your License with CPE
Delaware requires ongoing professional development to maintain your CPA license. Continuing Professional Education (CPE) ensures CPAs stay current with changing regulations and best practices.
CPE Requirements
Acceptable CPE Programs
- NASBA-approved courses
- Live webinars with interaction capability
- Self-study programs (with limits)
- Published articles/books (max 20 hours per period)
- University courses
- In-house training (if properly documented)
Documentation Requirements
Maintain CPE records for 5 years, including:
- Course dates and locations
- Sponsor information
- Course descriptions
- Hours earned
- Certificates of completion
Delaware CPA Salary Information
Understanding salary expectations helps you plan your career trajectory. Delaware CPAs typically earn competitive salaries, especially given the state’s strong corporate presence.
CPA Salary Ranges in Delaware
Salary by Industry Sector
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions
How long does it take to become a CPA in Delaware?
The typical timeline is 5-6 years: 4 years for a bachelor’s degree, 1-2 years for additional credits (often through a master’s program), plus 1 year of required experience. The CPA exam can be completed during your final year of education.
What is the total cost of becoming a CPA in Delaware?
Budget approximately $3,000-$5,000 for direct CPA costs, including:
- CPA exam fees: $1,000-$1,500
- Application fees: $250-$400
- Ethics course: $179
- Study materials: $1,500-$3,000
- License fees: $150-$200
Can I start working before I have my CPA license?
Yes, you can work in accounting positions without a CPA license. Many candidates gain their required experience while studying for the CPA exam. However, you cannot represent yourself as a CPA or perform attest services until licensed.
Do I need to live in Delaware to get a Delaware CPA license?
No, Delaware does not have a residency requirement. You can obtain a Delaware CPA license while living in another state, as long as you meet all education, examination, and experience requirements.
How often do I need to renew my Delaware CPA license?
Delaware CPA licenses must be renewed every two years. You’ll need to complete 80 hours of CPE during each renewal period and pay the renewal fee.
What happens if I fail a section of the CPA exam?
You can retake any failed section after receiving your score. However, you must pass all four sections within an 18-month window. If you don’t meet this deadline, you’ll lose credit for any passed sections outside the window.
Can I transfer CPA exam scores from another state to Delaware?
Yes, CPA exam scores are portable between states. If you’ve passed sections in another jurisdiction, you can transfer those scores to Delaware when applying for licensure.
Next Steps
Now that you understand Delaware’s CPA requirements, take action:
- Evaluate your current education against the requirements
- Research accredited accounting programs if additional credits are needed
- Connect with the Delaware Society of CPAs for networking and resources
- Start preparing for the CPA exam with a comprehensive study plan
Remember, becoming a CPA in Delaware opens doors to lucrative career opportunities in one of America’s most business-friendly states. With proper planning and dedication, you can join the ranks of Delaware’s elite accounting professionals.
