State & Territory Requirements
|Social Security # Requirement||Yes|
|Education Requirement for Licensure||150 hours (B.A.)|
|Participates in International Examination Program||No|
|Hours in Accounting:||24 semester hours of courses in accounting principles, intermediate accounting, cost accounting, tax, auditing, advanced accounting, accounting information systems, and law.|
|Exam sitting requirements:||B.A. (120 hours)|
|Experience Requirements:||1 year, verified by an active CPA, providing any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.|
|Ethics Exam:||Must pass AICPA Ethics exam for initial licensure.|
Delaware Society of Certified Public Accountants
3512 Silverside Road
8 The Commons
Delaware State Board of Accountancy
Cannon Building, Suite 203
861 Silver Lake Blvd.
Information for first-time applicants - CPA Examination Services
- Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).
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