CPA Licensing Requirements in Delaware

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For Candidates in Delaware who have Passed the Uniform CPA Exam

Education Requirement
A Baccalaureate degree or better with a minimum of 150 semester hour’s credit that includes at least 24 hours of accounting courses.

Experience Requirement
Candidates must meet the following experience requirement in order to apply for CPA licensure in Deleware:

  • One year full-time public or private accounting work
  • Experience must be supervised and verified by a licensed CPA
  • Work must be done within 10 years prior to applying for licensure

Ethics Exam Requirement
Persons applying for CPA licensure in Delaware must pass the American Institute of CPAs (AICPA) online ethics examination. The11-hour CD-ROM covers the AICPA code of conduct and the AICPA, SEC (Security Exchange Commission) and GAO (Government Accountability Office) independence rules, including those adopted by the Sarbanes-Osley Act.

The final exam is taken and scored online.

The CD-ROM costs $119 for AICPA members and about $149 for non-members.

Additional Requirements
It is noted that Delaware requires BOTH a certificate (issued after passing the exam) and a Permit to Practice (issued after experience and additional education requirements are met).

Continuing Professional Education Requirement
CPAs practicing in Delaware are required to complete 80 hours of continuing professional experience (CPE) within each two-year licensing period. The specifics of CPE include:

  • A minimum of eight hours of accounting studies
  • A minimum of eight hours of taxation studies
  • Four hours of Delaware-specific ethics courses
  • Eight hours covering auditing principles/practice
  • Individual programs must be at least 50 minutes long
  • Studies must be taught by qualified instructors
  • Internet courses and Webinars are acceptable if approved
  • All courses, lectures, etc. must be approved by the NASBA (National Association of State Boards of Accountancy)
  • Documentation of CPE should be maintained for at least five years

It is suggested that CPAs consider specialization as a way to better their careers. Accounting specializations in demand in Delaware include:

  • Business Accounting
  • International Accounting
  • Federal Tax Accounting
  • Management Accounting
  • Accounting Technology
  • Accounting Information Systems
  • Auditing
  • Financial Statement Analysis