Delaware CPA Requirements: Education, Exam & License Guide

To become a CPA in Delaware, you’ll need to meet the following requirements:

Education: 120 semester hours with a bachelor’s degree and 24 accounting hours to sit; three licensure pathways effective 1 July 2026 – master’s plus 1 year, 150 hours plus 1 year, or bachelor’s plus 2 years
Exam: Pass all four sections through NASBA’s CPA Examination Services within a 30-month rolling credit window from the date each section is taken
Ethics: Pass the AICPA Professional Ethics exam with 90% or better before applying for the permit; certificate must be sent directly from the AICPA and must include your exam score
Experience: 1 year (2,000 hours) for Pathways 1 and 2; 2 years (4,000 hours) for Pathway 3; experience must begin after the degree is conferred
SSN and residency: Neither required for the exam; SSN required for the Permit to Practice (exemption process available)
Licensure and CPE: Delaware issues a two-tier licence – a Certificate and a Permit to Practice; only permit holders may use the CPA title; permits renew biennially on 30 June of odd years; 80 CPE hours per biennial period

Delaware’s HB 143 introduced three licensure pathways and automatic mobility effective 1 July 2026.

It creates a new Pathway 3 allowing candidates with a bachelor’s degree and the required accounting concentration to qualify with two years of experience, without the 150-hour threshold.

It also replaces Delaware’s substantial equivalency framework with automatic practice privileges – from 1 July 2026, any CPA with a valid licence from any US state can practise in Delaware without filing notice or paying any fee.

The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.

Delaware CPA requirements: quick summary

CPA requirement	Delaware
Education to sit (from 1 Jul 2026)	120 semester hours + bachelor’s + 24 accounting hours
Licensure pathways (from 1 Jul 2026)	1: master’s + 1yr; 2: bachelor’s + 150hrs + 1yr; 3: bachelor’s + 2yr
CPA exam	Pass all 4 sections (AUD, FAR, REG + 1 discipline)
Ethics exam	AICPA Professional Ethics, 90% required
Work experience	1 year / 2,000 hours (Pathways 1 and 2); 2 years / 4,000 hours (Pathway 3)
Credit window	30 months from the date each section is taken
CPE	80 hours per biennial period
Tier system	Two-tier: Certificate + Permit to Practice
Residency	Not required
SSN	Not required for exam; required for permit (exemption available)
Permit renewal	Biennial, 30 June of odd years

In Delaware, only Permit holders may use the CPA title. The Certificate is a permanent record of passing the exam – it never expires and requires no CPE – but holders of a Certificate who have never held a Permit may not use the designation “CPA” or any similar title suggesting active practice.

To practise public accountancy and use the CPA title, a Delaware Permit to Practice is required. This applies to new graduates who have passed the exam but not yet received their Permit: the Certificate alone does not grant use of the CPA designation.

What are the CPA education requirements in Delaware?

To sit: A bachelor’s degree or higher with 120 semester hours, including 24 semester hours in accounting covering financial accounting, auditing, and taxation. All requirements must be met at time of application.

Three licensure pathways (HB 143, effective 1 July 2026):

Delaware licensure	Pathway 1 – master’s	Pathway 2 – 150-hour	Pathway 3 – new
Education	Post-baccalaureate degree + accounting concentration	150 semester hours + bachelor’s + accounting concentration	Bachelor’s degree + accounting concentration
Experience	1 year	1 year	2 years

The accounting concentration must include at least 24 semester hours covering: accounting principles, intermediate accounting, cost accounting, taxation, auditing, advanced accounting, accounting information systems, and law. Courses in other business subjects (banking, computer science, economics, finance, insurance, management, marketing) do not count toward the 24-hour accounting requirement.

Course restrictions (NASBA Delaware exam page – primary):

CPA review courses, CLEP, and correspondence courses: not accepted
Online courses from international institutions: not accepted
CA programme coursework: not accepted (treated as professional training)
Institutions must be accredited by one of the six regional accrediting bodies at time of graduation

International evaluations must be less than 3 years old at time of application.

For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.

What are the CPA exam requirements in Delaware?

Delaware is a CPAES state. All exam applications are submitted through the NASBA CPA Portal.

Detail	Delaware
Education evaluation fee (one-time)	$96.00
Exam application fee (per section)	$96.00
Exam section fee	$268.59
Total, 4 sections	$1,554.36 ($96 + ($96 + $268.59) × 4)
NTS validity	6 months
Credit window	30 months from the date each section is taken
Residency required	No
SSN required (exam)	No
Foreign evaluation	NIES or FACS (must be less than 3 years old)

The 30-month credit window begins on the date each section was taken – not when scores are released. Credit for any section expires 30 months after the exam date for that section. A 30-month extension may be granted in individual cases where credit was lost due to circumstances beyond the applicant’s control.

All official transcripts must be sent directly from each institution’s registrar to CPAES. For international credentials, evaluations must be sent directly from NIES or FACS to CPAES and must be dated within 3 years of the application.

For a full breakdown of total CPA exam costs, see our CPA exam cost guide.

What are the CPA experience requirements in Delaware?

Detail	Pathways 1 and 2	Pathway 3
Duration	1 year	2 years
Hours	2,000 hours minimum	4,000 hours minimum
Time span	No less than 1 year and no more than 3 years per year of experience	Same
Timing	After degree is conferred	Same
Settings	Government, industry, academia, public practice	Same
Services	Accounting, attest, compilation, management advisory, financial advisory, tax, or consulting	Same
Verifier	US CPA who held an active permit at time of supervision	Same
Verification	Notarised affidavit from each employer	Same

Each year of experience must be spread across no fewer than 12 months and no more than 3 calendar years. Experience obtained before the degree is conferred does not count. The affidavit must describe the nature of duties by area and must be signed by the supervising CPA and notarised.

Permit fees

Fee	Amount
CPA Permit to Practice (initial application)	$187.00
Biennial renewal	Check current fee at dpr.delaware.gov
Permit period	Biennial: 1 July to 30 June of odd years

All permit applications are submitted through DELPROS (Delaware Professional Regulation Online Service). Applications must be submitted within 6 months of starting the online form or the application expires and must be restarted.

Permit renewal deadline: 30 June of each odd-numbered year. Current cycle: 1 July 2025 to 30 June 2027. Late renewal (with penalty) is available until 30 June of the following even year; after that point, reinstatement requires meeting all requirements for initial permit issuance.

Inactive status: Permit holders no longer providing professional services may apply for inactive status. While inactive, the designation must be “CPA, Inactive” and the holder may not practise. To reactivate, 80 hours of CPE completed within the 2 years prior to reactivation are required.

What are the CPA ethics requirements in Delaware?

Delaware requires the AICPA Professional Ethics: The AICPA’s Comprehensive Course (For Licensure) with a score of 90% or better. The exam must be completed within 10 years of the date of the permit application. The ethics certificate must be sent directly from the AICPA to the Delaware Board – it cannot be submitted by the applicant.

What are the CPA requirements for international candidates in Delaware?

Detail	Delaware
US citizenship required	No
Residency required	No
SSN (exam)	Not required
SSN (permit)	Required; exemption process available
Foreign credential evaluation	NIES or FACS (must be less than 3 years old)
CA programme coursework	Not accepted

No citizenship or residency requirement applies at either stage. The SSN is required for the Permit application under Delaware law, but the Board operates a formal “Request for Exemption from Social Security Number Requirement” process. Candidates who cannot provide an SSN should contact the Board directly before applying.

Foreign-educated candidates must have credentials evaluated by NIES or FACS. The evaluation must be less than 3 years old and sent directly from the evaluation service to CPAES. CA programme coursework is explicitly not accepted as it is treated as professional training rather than academic coursework.

What are the CPE requirements for CPAs in Delaware?

CPE applies to Permit to Practice holders only. Certificate holders with no Permit have no CPE obligation.

CPE requirement	Detail
Hours per biennial period	80 hours
Annual minimum	20 hours per year
Mandatory: accounting and/or auditing	8 hours
Mandatory: taxation	8 hours
Mandatory: Delaware-specific ethics	4 hours (Board-approved course)
Mandatory: additional accounting, auditing, or tax	20 hours
Total mandatory structured hours	40 of 80
Self-study cap	30% (24 hours)
Instructor/developer cap	50% (40 hours)
Author/publisher cap	25% (20 hours)
Nano-learning cap	5% (4 hours)
University credit	1 semester hour = 5 CPE hours
CPE records retention	5 years
Reporting period	1 July to 30 June of odd years

The 4 ethics hours must come from a Delaware-specific ethics course approved by the Board – generic ethics CPE does not satisfy this requirement. The Board maintains a list of approved providers.

New permit holders licensed less than 1 year before the renewal date have no CPE requirement for that first period. Those licensed 1 to 2 years before the renewal date must complete 40 hours (including the 8 A&A + 8 tax + 4 Delaware ethics minimum). CPE is tracked in DELPROS.

FAQs

Do you need 150 credit hours to become a CPA in Delaware?

Not since 1 July 2026. HB 143 created Pathway 3, allowing candidates with a bachelor’s degree and the required 24-hour accounting concentration to qualify with two years of experience without reaching 150 credit hours.

The 150-hour Pathway 2 and the master’s degree Pathway 1 continue alongside it. All three require the AICPA ethics exam at 90% and passing all four CPA exam sections.

How long does it take to become a CPA in Delaware?

Under Pathways 1 and 2, most candidates take 4 to 5 years of education, 6 to 18 months to pass all four exam sections within the 30-month window, and 1 year of qualifying experience. Under Pathway 3, education is shorter but experience doubles to 2 years.

Note that Delaware’s credit window starts from the exam date rather than the score release date, which slightly reduces planning time. The AICPA ethics exam should be planned well before the permit application – it must be completed within 10 years of application and the certificate sent directly from the AICPA.

Does Delaware have CPA reciprocity?

Yes – and HB 143 significantly expanded this from 1 July 2026. Under the new practice privilege framework, any CPA with a valid licence from any US state can practise in Delaware without notice, fee, or submission.

CPAs who held practice privileges under the prior substantial equivalency framework are grandfathered. For those seeking a formal Delaware Permit to Practice through reciprocity rather than relying on practice privileges, the Board’s reciprocal permit route requires satisfying the full experience requirement. Use the NASBA Mobility Tool to confirm eligibility.

What does the average CPA make in Delaware?

Delaware’s CPA market is shaped by its unique position as the corporate registration state for two-thirds of Fortune 500 companies. Wilmington anchors the state’s financial services sector, hosting major banking, investment, and credit card institutions. Dover adds state government and public sector demand.

The combination of corporate law activity and financial services creates consistent demand for accounting professionals with expertise in corporate tax, mergers and acquisitions, and regulatory compliance. For detailed salary benchmarks, see our CPA salary guide.

Do I need to be a US citizen or resident to become a CPA in Delaware?

No to both. No citizenship or residency requirement applies at either the exam or permit stage. No SSN is needed to sit for the exam. For the permit, an SSN is required under Delaware law but the Board has a formal exemption process for candidates who cannot provide one.

Foreign-educated candidates must use NIES or FACS for credential evaluation; evaluations must be less than 3 years old and submitted directly from the agency to CPAES.

For current requirements and application forms, visit the Delaware Board of Accountancy.

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