Delaware CPA Requirements (2026): Exam and License
Delaware exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
120 + 24
Delaware exam entry requires a bachelor’s degree, 120 credits, and 24 accounting credits including the specified subjects.
Check exam entryCheckpoint 2
Can I obtain the license?
Delaware currently accepts three degree and experience combinations. Qualifying experience is obtained after the degree.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Delaware CPA Exam eligibility
Delaware exam entry requires a bachelor’s degree, 120 credits, and 24 accounting credits including the specified subjects.
- NASBA lists no exam residency or Social Security number requirement.
- Have official transcripts establish the degree and subject coverage before submitting a section application.
Map your transcript
Delaware accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 24 credits with required subjects | Use the degree and subject rules | Bachelor’s degree and 120 credits |
| License | Qualifying concentration for the selected route | Confirm accepted education with the board | Post-degree experience is a separate gate |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Delaware CPA license pathways
Delaware currently accepts three degree and experience combinations. Qualifying experience is obtained after the degree.
| Route / availability | Education | Experience |
|---|---|---|
| Post-bachelor’s route | Qualifying post-bachelor’s degree | 1 year after the degree |
| 150-credit route | Bachelor’s degree and 150 credits | 1 year after the degree |
| 120-credit route | Bachelor’s degree and 120 credits | 2 years after the degree |
- Pass both the CPA Exam and AICPA ethics exam before applying by examination.
- A permit application is a later step; a successful exam application does not confer permission to practice.
Dates that affect your decision
Planning for Delaware CPA requirements in 2027
Plan the degree award, qualifying experience, exam, ethics, and permit as separate milestones for 2027.
Worked planning example
Internship before graduation
Illustrative candidate scenario, not an eligibility determination.
Starting point
You have completed a substantial internship before your bachelor’s degree was awarded.
What the rules mean
Delaware’s post-degree experience sequence means you should not automatically count that earlier work toward the license period.
Next action
Confirm the eligible work start date and verifier with the board, then build a separate exam study schedule.
From education to an appointment
How to apply and prepare in Delaware
The application workflow below retains its 2026-08-24 procedural review. The September research above updates exam and licensing facts; confirm current forms and charges before submitting.
Why this Delaware guide exists
Help a Delaware candidate verify the 120-hour and accounting-course gates before paying CPAES.
Purpose evidence
NASBA Delaware CPA Exam requirements and feesA documented apply-now or resolve-first decision plus the correct CPAES, NTS, and Prometric sequence.
Official evidence for this route
NASBA Delaware CPA Exam requirements and feesWhat to have ready
Degree, 120-hour total, and Delaware accounting-course grid
Official transcripts and any required international education evaluation
CPAES application and NASBA CPA Portal status
Selected sections, eligibility decision, and NTS deadline when issued
- 1
Verify the Delaware degree, total-hour, and accounting-course requirements.
- 2
Follow CPAES, the CPA Portal, NTS, and Prometric in the correct order.
- 3
Keep exam entry separate from the later Delaware permit pathways.
Actionable candidate plan
Verify, apply, and move from approval to scheduling
Application owner: CPA Examination Services through the NASBA CPA Portal. CPAES evaluates Delaware exam applications and supporting education documents through the NASBA CPA Portal.
- 1
Create the official account
Create the required NASBA account and open the Delaware enrollment in the CPA Portal.
- 2
Send education documents
Have official transcripts and any required international evaluation sent directly to CPAES as instructed.
- 3
Submit the eligibility application
Submit the $96 Eligibility Evaluation Application after confirming the 120-hour and coursework rules.
- 4
Apply for one exam section
After CPAES marks you eligible, submit one Exam Section Application and pay the listed application and section charges.
- 5
Schedule with the NTS
Retrieve the NTS from the CPA Portal, check its deadline, and use it to schedule Prometric.
Candidate decision
Plan X if your path is clear, Plan Y if one gate remains unresolved
Plan X
If: Your official records clearly show the degree, 120 total hours, 24 accounting hours, and required subject coverage.
Do: Submit the CPAES eligibility application and complete one Exam Section Application after approval.
Then verify: Confirm CPAES eligibility and the exact NTS deadline before scheduling.
Plan Y
If: Your total hours, course subjects, transcript delivery, or international evaluation remains uncertain.
Do: Pause the exam-section payment and resolve the specific education-document issue with CPAES.
Then verify: Proceed only after CPAES confirms eligibility in the CPA Portal.
Keep every owner in its lane
Who decides each part of the Delaware candidate journey
CPAES
Delaware exam eligibility evaluation and education-document review
Not responsible for: CPAES does not provide the learner's exam preparation program or grant the later Delaware permit.
NASBA and the CPA Portal
Official application workflow, payment, notices, and NTS access
Not responsible for: The CPA Portal does not replace Delaware Board requirements for the later permit.
Prometric
CPA Exam appointment scheduling and test-center administration
Not responsible for: Prometric does not evaluate Delaware education eligibility.
CPAPass
Reviewed practice samples, saved account practice, and study planning
Not responsible for: CPAPass cannot evaluate transcripts, decide eligibility, collect official fees, issue an NTS, schedule an appointment, release scores, or grant a permit or license.
CPAPass handoff
Continue with saved CPA Exam practice
A free account lets you continue into section practice, retain submitted practice results, and use those results in your study planning. CPAPass does not turn practice into an official score or decide your state eligibility.
Budget separate charges
Delaware CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Delaware CPA Exam requirements in 2026?
- Delaware exam entry requires a bachelor’s degree, 120 credits, and 24 accounting credits including the specified subjects. NASBA lists no exam residency or Social Security number requirement. Have official transcripts establish the degree and subject coverage before submitting a section application.
- Does Delaware require 150 hours for CPA licensure in 2026?
- Delaware currently accepts three degree and experience combinations. Qualifying experience is obtained after the degree. Post-bachelor’s route: Qualifying post-bachelor’s degree; 1 year after the degree. 150-credit route: Bachelor’s degree and 150 credits; 1 year after the degree. 120-credit route: Bachelor’s degree and 120 credits; 2 years after the degree.
- How should I plan for Delaware CPA requirements in 2027?
- Plan the degree award, qualifying experience, exam, ethics, and permit as separate milestones for 2027.
- Are Delaware exam eligibility and licensing the same?
- They are separate checkpoints. Delaware’s post-degree experience sequence means you should not automatically count that earlier work toward the license period. Confirm the eligible work start date and verifier with the board, then build a separate exam study schedule.
- What should I confirm before applying in Delaware?
- Use the official candidate account for the precise exam-credit deadline; this review does not establish a new clock-start calculation.
- Does a CPAPass account apply for my Delaware license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Delaware requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.