Roughly half of all CPA exam attempts end in failure. Many of those failures have nothing to do with mastering governmental accounting or complex tax law. They happen because candidates in states like Delaware get blindsided by administrative rules they thought they understood, particularly the fine print on which college credits actually count toward licensure.
To become a CPA in Delaware by 2026, you need 150 semester hours with specific accounting and business credits, one year of experience supervised by a U.S. CPA, passing scores on all four Uniform CPA Exam sections, and a passing score on the Delaware Law and Ethics Exam.
Key facts
- Passing Score: 75 on a 0-99 scale for each section.
- Exam Sections: FAR, AUD, REG, plus one discipline (BAR, ISC, or TCP).
- Licensing Body: Delaware Board of Accountancy.
- Education Requirement: 150 semester hours, including a baccalaureate degree.
- Accounting Credits: 24 semester hours at the junior level or above.
- Experience Requirement: 1 year (1,820 hours) completed within a 1-to-3-year period, supervised by a U.S. CPA.
- Ethics Exam: A Delaware-specific Law and Ethics Exam is mandatory for all initial license applicants.
How Delaware's CPA Rules Create Traps for Applicants
The Uniform CPA Exam is the same everywhere, but the state licensing rules are not. Delaware's specific requirements differ from those in other states, creating predictable traps for unwary applicants.
This table breaks down the most common points of failure.
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| Requirement | Delaware's Specific Rule | Common Trap / Misconception |
|---|---|---|
| Accounting Credits | 24 semester hours at the junior level or above. | Assuming all undergraduate accounting courses count. Introductory courses are typically excluded. |
| Business Credits | 24 semester hours at the introductory level or above. | Incorrectly applying the stricter "junior level" rule from accounting to business credits, discarding valid courses. |
| Experience Supervisor | Must be an actively licensed U.S. CPA. | Believing an experienced, non-CPA manager or a CPA from another country (e.g., a CA) is a valid supervisor. They are not. |
| Experience Duration | 1,820 hours completed in not less than 1 year and not more than 3 years. | Assuming part-time work can be stretched indefinitely. The three-year clock is a hard deadline. |
What Are Delaware's CPA Education Requirements?
Delaware requires you to complete 150 semester hours of college education, including a baccalaureate degree, before the Board of Accountancy will issue a CPA license. The total number is the first hurdle, but the specific composition of those hours is where most candidates make critical, application-derailing errors.
The 150-Hour Total Credit Mandate
You must have 150 total semester hours (or 225 quarter hours). Many candidates achieve this by combining a 120-hour bachelor's degree with a 30-hour master's degree. Others take additional undergraduate courses at an accredited community college or online university after finishing their bachelor's. The source of the credits matters less than their academic level and content.
The 24/24 Accounting and Business Credit Rule
This is the core of the academic requirement. Within your 150 hours, you must have a specific mix of accounting and general business courses.
- 24 semester hours in accounting: Per Delaware Board of Accountancy Rule 3.2.1, these must be at the junior level or above. This explicitly filters out the 100- and 200-level introductory financial and managerial accounting courses that are prerequisites for an accounting major but do not count toward this total. Courses in financial accounting theory, intermediate accounting, auditing, taxation, and cost accounting typically qualify.
- 24 semester hours in business: The rule for business courses is more lenient. You need 24 hours in subjects like economics, finance, business law, and management at the introductory level or above. This is a key distinction. Applicants often mistakenly discard their intro to macroeconomics or business law courses when they actually do count toward this requirement.
Worked Example: How a 150-Credit Transcript Can Still Fail
Let's see how the Board's review can disqualify a seemingly qualified candidate. Meet Sarah, who has 150 total credits and feels confident.
- Her Education: A 120-hour B.S. in Accounting and a 30-hour MBA.
- Her Transcript Analysis:
- Undergraduate Accounting (21 hours): Intro to Financial (3), Intro to Managerial (3), Intermediate I (3), Intermediate II (3), Tax I (3), Auditing (3), Cost Accounting (3).
- Undergraduate Business (18 hours): Microeconomics (3), Macroeconomics (3), Business Law I (3), Principles of Marketing (3), Principles of Management (3), Corporate Finance (3).
- MBA Courses (30 hours): Advanced Financial Reporting (3), Strategic Management (3), plus other courses.
If you're unsure about your credits, you can review the exam details and format breakdown to see how course topics map to exam content.
What Experience Do I Need for a Delaware CPA License?
Delaware requires one year of accounting experience, which the Board defines as 1,820 hours, to qualify for licensure. This experience must demonstrate competence in areas like financial accounting, attest services, taxation, or management advisory services.
The most critical and non-negotiable component is the supervision. Your work must be supervised and verified by an actively licensed U.S. CPA. It does not matter if your manager has 20 years of experience or is a Chartered Accountant from the U.K. If they do not hold a current, active U.S. CPA license from any state or territory, the experience is invalid for Delaware licensure.
Furthermore, per Delaware Rule 4.1.1, this experience must be completed within a period of not less than one year and not more than three years. This three-year cap is a crucial constraint for anyone working part-time. You cannot accumulate the 1,820 hours over a five- or six-year period. The clock starts ticking from the beginning of the experience period you are claiming.
How Do I Apply for the CPA Exam in Delaware?
The application process to sit for the exam is managed through NASBA's CPA Examination Services (CPAES). You do not apply directly to the Delaware Board until after you have passed the exam and are ready for licensure.
Check Your State’s Exact CPA Exam Requirements
Every state has different credit hour, ethics, and residency rules. Use our 55-jurisdiction checker to verify your eligibility before applying.
- Verify Education: First, confirm you meet Delaware's full 150-hour education requirement, including the 24/24 credit rule. Unlike some states that let you sit for the exam with 120 hours, Delaware requires the full 150 hours to be complete before you can apply to NASBA for an NTS.
- Apply via CPAES: Create an account on the NASBA portal and select Delaware as your jurisdiction.
- Submit Transcripts: Arrange for all official transcripts to be sent directly from your educational institutions to CPAES. This step can take weeks, so start early.
- Pay Fees: You will pay an application fee directly to NASBA.
- Receive Your NTS: Once CPAES verifies your eligibility, you will receive a Notice to Schedule (NTS). Your NTS is valid for six months.
- Schedule with Prometric: Use your NTS to schedule your exam sections at a Prometric test center. You must pass all four sections within a 30-month rolling window from the date you pass your first section.
There are no fixed application deadlines, but your NTS has a hard expiration date. If it expires, you forfeit your exam fees and must pay a new application fee to NASBA. To avoid this costly mistake, build a study routine with VoraPrep's adaptive question bank so you're ready to test as soon as you schedule.
How Much Does the Delaware CPA License Cost in 2026?
Budgeting for the CPA license involves multiple fees paid to different organizations over 1-2 years. The amounts below are typical for 2026 but are always subject to change by NASBA or the Delaware Board.
- Initial Application Fee (NASBA): ~$225. This is a one-time fee to evaluate your eligibility to sit for the exam.
- Examination Section Fees (NASBA): ~$350 per section. For all four sections, this totals approximately $1,400.
- Retake Fees: If you fail a section, you must pay the full section fee again to retake it. If your NTS expires before you can test, you forfeit your section fees and must pay a new application fee to NASBA to get another one.
- Ethics Exam Fee: ~$75-$150. This fee is for the mandatory Delaware-specific Law and Ethics Exam.
- Initial License Fee (Delaware Board): ~$100-$150. This is paid after you pass the exam and meet the experience requirement.
- Biennial License Renewal (Delaware Board): ~$75. Delaware CPAs must also complete 80 hours of CPE every two years. This must include a minimum of 20 hours per year, 20 hours in accounting and auditing subjects, and 3 hours of professional ethics.
These costs do not include a review course, which is essential for most candidates. VoraPrep provides a comprehensive platform for $29/month or $249/year, a transparent price that includes our adaptive learning engine and 24/7 Vory tutor.
Can I Transfer My CPA License to Delaware?
Yes, Delaware allows CPAs licensed in other U.S. states to obtain a license by endorsement if their original license was based on "substantially equivalent" standards. This generally means you met the 150-hour rule, passed the Uniform CPA Exam, and fulfilled a one-year experience requirement in your home state.
The Delaware Board will review your original qualifications. If your home state had lower requirements when you were licensed (for example, if you were licensed before the 150-hour rule became universal), you may need to provide supplemental information to prove you now meet Delaware's current standards.
All applicants for licensure by endorsement must also complete the Delaware Law and Ethics course and exam, a requirement shared with initial applicants.
Your Step-by-Step Delaware CPA Application Plan
- Conduct a Transcript Audit (This Week): Download your unofficial transcripts. Create a simple spreadsheet listing your accounting and business courses. Mark which accounting courses are 300-level or above. If you are short on the 24 required upper-level accounting credits, start researching accredited online courses now.
- Confirm Your Supervisor's License (This Month): If you are working to fulfill the experience requirement, use the national CPAverify.org database to confirm your supervisor's CPA license is active. Do not wait a year to discover it has lapsed.
- Submit Your Application to NASBA (Next Month): Once your 150 hours are complete, create your CPAES account and request your official transcripts be sent. This process alone can take 4-6 weeks, so factor that into your timeline.
- Choose Your First Exam Section: Once you receive your NTS, schedule your first exam. Many candidates start with FAR to tackle the largest volume of material first, or with a section that aligns with their daily work, like AUD for an auditor. You can see our guides on how long to study for CPA FAR to help plan.
- Plan for the Ethics Exam: After passing the Uniform CPA Exam, you must pass the Delaware Law and Ethics Exam. Research the exam format and required materials on the Delaware Board of Accountancy website.
- Commit to a Study Plan: The CPA exam requires 300-400 hours of focused study. A structured review course is not optional for most candidates who pass. Try VoraPrep's free CPA practice questions to build a study routine that targets your weak areas.
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