Requirements

Delaware CPA Exam Requirements (2026)

Delaware requires 150 semester hours of education and one year of experience for CPA licensure. The Delaware State Board of Accountancy regulates the profession and enforces CPE standards.

Quick answer

Delaware requires 150 semester hours, 1 year of experience, and passing all 4 CPA exam sections. Overseen by the Delaware State Board of Accountancy.

150 hrs

Education

semester hours

1 yr

Experience

either

$73

Application Fee

state board

40 hrs

CPE

annual

Licensing Timeline

Steps to CPA License in Delaware

1. Complete Education Requirements

Earn 150 semester hours with at least 24 hours of accounting coursework.

2. Apply for the CPA Exam

Apply through NASBA and the Delaware Board of Accountancy.

3. Schedule and Pass the CPA Exam

Pass all four exam sections within the 30-month window.

4. Gain Professional Experience

Complete one year of supervised accounting experience.

5. Complete Ethics Requirements

Pass the AICPA Professional Ethics exam.

6. Apply for Your CPA License

Submit your license application to the Delaware board.

Fee Breakdown

Fee estimates for Delaware — verify current amounts at Delaware State Board of Accountancy
Fee TypeAmount
State Application Fee$73
Exam Fee (per section)$238
Total Exam Fees (4 sections)$952
Estimated Total (exam only)$1025

Your Delaware CPA Checklist

0/6 complete
1. Complete Education Requirements

Earn 150 semester hours with at least 24 hours of accounting coursework.

2. Apply for the CPA Exam
3. Schedule and Pass the CPA Exam
4. Gain Professional Experience
5. Complete Ethics Requirements
6. Apply for Your CPA License

What makes Delaware unique

  • Delaware is popular for CPA licensing due to its business-friendly environment.
  • The state has relatively modest fees compared to neighboring states.
  • No minimum age or residency requirement for CPA candidates.

Education Requirements for Delaware CPAs

Delaware requires 150 semester hours of education for CPA licensure, including at least 24 semester hours in accounting courses. Business coursework in areas like economics, finance, and business law is also required. This ensures that you do not waste precious hours re-watching identical lecture modules or re-reading long textbook chapters that you have already comprehended. Instead, our analytics pinpoint the exact wording tricks and cognitive patterns that cause incorrect answers under exam conditions, maximizing the value of your existing firm-sponsored curriculum.

Candidates can sit for the exam with 120 hours, making it accessible for bachelor's degree holders to begin testing early. The remaining 30 hours must be completed before applying for a license. We believe advanced technology should serve to guide and clarify rather than to replace rigorous, active study habits. Employing a structured, expert-verified AI dialogue ensures that you get instant conceptual clarity without the risk of relying on unverified public search engines.

CPA Exam and Licensing Process

Delaware candidates apply through NASBA and test at Prometric centers. The state follows the national exam format and 30-month rolling window. Managing your rolling exam deadlines requires a proactive calendar strategy that plans for potential retakes and busy season blackouts well in advance. Securing early passes on Core sections provides the necessary breathing room to tackle complex Discipline sections without risking expired credits.

Delaware's application fee of approximately $73 is relatively modest. Combined with NASBA exam fees of $238.15 per section, the total first-attempt cost is approximately $1,025. Many major public accounting firms and corporate employers maintain discretionary professional development funds that can be applied to targeted practice supplements. Presenting a clear, analytics-backed progress report to your learning manager can help justify the expense and secure firm-level sponsorship.

Experience Requirements

One year of full-time accounting experience under CPA supervision is required. Delaware accepts experience in public, industry, government, or academic accounting. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

The supervising CPA must verify the experience by completing the board's verification form. Part-time experience counts on a proportional basis toward the one-year requirement. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

Continuing Professional Education

Delaware CPAs must complete 40 hours of CPE annually, including 4 hours of ethics. The board accepts various delivery methods from recognized CPE providers. By focusing on consistent, high-yield study habits and leveraging multi-dimensional diagnostics, you can systematically dismantle your exam anxieties. Committing to a daily pattern of active retrieval and careful error logging transforms how you study, driving your score steadily toward a passing result.

CPAs should maintain documentation for at least five years. Delaware's CPE requirements align with common standards across the Mid-Atlantic region. Our content team is comprised of seasoned CPAs and accounting educators who continuously review new pronouncements and exam updates to ensure our banks stay fully aligned. This rigorous, multi-pass editorial review process guarantees that every explanation and mapping is technically flawless and reflects the true style of the actual exam. We believe advanced technology should serve to guide and clarify rather than to replace rigorous, active study habits. Employing a structured, expert-verified AI dialogue ensures that you get instant conceptual clarity without the risk of relying on unverified public search engines.

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Frequently Asked Questions

Can I sit for the CPA exam with 120 hours in Delaware?
Yes. Delaware allows candidates to sit with 120 hours but requires 150 for licensure.
Does Delaware have a residency requirement?
No. Delaware does not require state residency for CPA licensure.
How much experience does Delaware require?
Delaware requires one year of qualifying accounting experience under CPA supervision.