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Delaware CPA Exam Requirements


For Candidates in Delaware that have not Taken the Uniform CPA Exam

The Delaware Board of Accountancy, established in 1913, is dedicated to protecting the public by enforcing the standards under which CPAs in the state operate. The Board is also responsible for enforcing regulations and adjudicating complaints. 

Featured here is information that focuses on the requirements for becoming a CPA in the state of Delaware. The first step in the process is to complete the requirements necessary to sit for the Uniform CPA Exam.

Education Requirements
Exam applicants in Delaware DO NOT need 150 semester hours of college credit to sit for the exam.

Until August, 2012, only an Associate’s degree was required to take the Uniform CPA exam, which made Delaware a very popular state for international CPA candidates. The requirement was changed and anyone taking the exam after August of 2012 must meet the following education requirements in order to sit for the exam:

  • Baccalaureate (or higher) degree with a concentration in accounting
  • A minimum of 120 semester (or quarter equivalent) hours credit
  • At least 24 semester (36 quarter) hours in accounting courses, to include financial accounting, auditing and taxation

General Requirements

  • At least 18 years of age
  • No citizenship requirement
  • No residency requirement

Examination Fee Requirements
There is an initial application fee as well as a separate fee for each of the exam’s four sections. Candidates may sit for one, two, three or all four of the exam sections at one time. Exam fees in Delaware are:

  • Initial application – $145.00
  • Auditing and Attestation (AUD) – $195.35
  • Business Environment & Concepts (BEC) – $176.25
  • Finance Accounting & Reporting (FAR) – $195.35
  • Regulation – $176.25

Prometric administers the computerized Uniform CPA Exam. There are Prometric testing center in the following Delaware cities:

  • New Castle
  • Newark
  • Wilmington

Already passed the CPA Exam and looking for additional licensing requirements in Delaware? – Click Here