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DECPA Requirements 2026Updated July 27, 2026

Delaware CPA Requirements

Everything you need to become a CPA in Delaware

120/150
Credit Hours*
1
Year Experience
$187
License Fee
80
CPE Hours/2 Years

Key Facts

  • ✓120-credit pathway available since July 2025 (HB 143)
  • ✓150-credit pathway also preserved
  • ✓Can sit for exam with 120 credits
  • ✓2 years experience required under 120-credit pathway
  • ✓80 hours of CPE required every 2 years

*Delaware offers a 120-credit pathway (HB 143) with additional experience requirements. See Licensure Pathways below for details.

International Candidates: Delaware does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24(for licensure)
Additional Requirements:
  • •Must include auditing course
  • •Minimum 24 semester credits in accounting
Delaware offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
  • ✓Public accounting
  • ✓Private industry
  • ✓Government

Exam Eligibility

Education to Sit120 credits with 24 accounting credits
Credits to Sit120
Accounting Credits to Sit24
Business Credits to SitNone required
Minimum Age18 years
Residency RequiredNo
SSN RequiredNo

Licensing & CPE

Initial License Fee$187
Renewal Fee$165
Renewal Period2 years
CPE Hours Required80 per 2 years
Ethics CPE RequiredYes

Exam vs. Licensure: Delaware requires different credit thresholds to sit for the CPA exam versus obtaining your license. Business credits: 0 to sit, 24 for licensure. Total credits: 120 to sit, 150 for licensure.

Licensure Pathways

Active

Traditional 150-Credit Pathway

150
Credits
1
Year Exp.
  • •150 semester hours or post-baccalaureate degree with accounting concentration
  • •1 year of supervised experience
ActiveHB 143

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: July 30, 2025

  • •Bachelor's degree with accounting concentration
  • •24 semester credits in accounting subjects
  • •2 years of supervised experience
  • •New practice privileges framework for interstate CPA mobility

Delaware State Board of Accountancy

Delaware State Board of Accountancy

Visit Official Website(opens in new tab)
(302) 744-4500
customerservice.dpr@delaware.gov

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Delaware State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Delaware CPE & License Renewal

80
CPE Hours Per Period
2 Years
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$187
Renewal Fee
$165 every 2 years
Full CPE GuideEstimate Total CPA CostInternational Candidates Guide

Frequently Asked Questions

Yes, Delaware allows candidates to sit for the CPA exam with 120 semester hours including 24 accounting credits.

Education Programs for Delaware

5 programs meet CPA education requirements in Delaware. Browse by category to find the right fit.

View all 53 education programs

Related Resources

Planning your CPA journey in Delaware? These guides can help.

CPA Salary Guide (2026)What to expect after you passCPA Career PathsWhere a CPA license can take youIs the CPA Worth It?ROI analysis for candidatesHow Long to Study for the CPA ExamRealistic timelines by sectionBest CPA Review Courses (2026)All 9 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data

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