CPA exam and license requirements in Delaware

Delaware requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Delaware Board of Accountancy. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

See below

How many credit hours do you need to sit for the CPA exam in Delaware?

Delaware requires 120 semester credit hours to sit for the CPA exam. Candidates in Delaware sit under the rules of the Delaware Board of Accountancy.

How many credit hours do you need for a CPA license in Delaware?

Delaware requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Delaware?

The CPA exam in Delaware costs $262.64 per section, a $96 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Delaware board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Delaware?

Delaware gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Delaware require a CPA ethics exam?

Delaware: Pass the AICPA Professional Ethics comprehensive course exam with at least 90% for the permit to practice; Delaware's own ethics course is renewal CPE only, not part of initial licensure.

What work experience is required for a CPA license in Delaware?

Delaware requires one year (2,000 hours) for the master's or 150-hour pathways, or two years under the new 120-hour bachelor's pathway, verified by an actively licensed CPA.

Who regulates CPAs in Delaware?

CPAs in Delaware are regulated by the Delaware Board of Accountancy. Its published requirements are at https://dpr.delaware.gov/boards/accountancy/.

Recent changes and notes for Delaware

• Two-tier: a CPA certificate is issued on passing the exam, but only a permit to practice (education + experience) authorizes CPA practice and title use.
• New pathway effective July 1, 2026 (HB 143): bachelor's (120 hrs) + 2 years experience, alongside master's + 1 yr and bachelor's-150 + 1 yr.
• Delaware's own 4-hour ethics course is renewal CPE (80 hrs per biennial cycle), not an initial-licensure exam.
• To sit: 120 hours including 24 accounting hours covering financial accounting, auditing, and taxation; exams processed via NASBA CPAES.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://dpr.delaware.gov/boards/accountancy/newpermit/. Requirements change; confirm with the Delaware Board of Accountancy before applying.