State & Territory Requirements



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last updated 3/2/2016


Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A. Degree).
Participates in International Examination Program No
Hours in accounting: 24 semester or equivalent quarter hours in accounting
Exam sitting requirements: B.A. (120 hours)
Experience requirements: 1 year accounting experience as an employee of a firm engaged in public accountancy or as an accountant in government, industry, academia or public practice.
Ethics exam: Must pass AICPA Ethics exam for initial licensure

The Es of becoming a CPA

When it comes to licensure requirements, don't forget your Es: education, experience, examination and—depending on your state—ethics. Here's the lowdown on licensure to become a CPA.

The Es of becoming a CPA

state society

Delaware Society of Certified Public Accountants

Lori Gandy


3512 Silverside Road

8 The Commons

Wilmington, DE




by the way

Numerous prep course options. 18 months. Four sections. And only one tool that can help you plan your Exam, track your progress, commune with fellow test takers and much more. Check out CPA Exam Aid—courtesy of the AICPA.


state board

Delaware State Board of Accountancy


Cannon Building, Suite 203

861 Silver Lake Blvd.

Dover, DE


Information for first-time applicants - CPA Examination Services


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