Students
How Do I Become a CPA?
There are several steps you need to take to become a Delaware CPA.
- You must have a bachelor's degree with a concentration in accounting and a total of 150 credit hours.
- You must pass the CPA exam.
- You must pass the AICPA Ethics Exam.
- You must have one year of experience.
- You must apply to the Delaware State Board of Accountancy for a CPA certificate and permit to practice.
What degree do I need?
To sit for the CPA exam in Delaware, you must have a bachelor's degree with a concentration in accounting.
To obtain a license (CPA certificate and permit to practice), you must have a bachelor's degree with a concentration in accounting and a total of 150 credit hours.
What courses do I need to sit for the CPA exam?
To qualify to take the CPA exam in Delaware, you must have a bachelor's degree with a concentration in accounting. The concentration in accounting must include at least 24 semester hours of courses that cover subjects included in the Uniform CPA Examination Content Specification Outline. These courses must include financial accounting and reporting, auditing and attestation services, and taxation. Courses in other business subjects, such as banking, computer science, economics, finance, insurance, management and marketing will not be accepted as accounting courses. You should contact your academic advisor, accounting or business department chair, and your individual professors for more information on the requirements at your school.
What courses do I need to get licensed in Delaware?
In addition to the bachelor's degree with a concentration in accounting, you must have a total of 150 credits to get licensed. The additional credits may be taken in any areas; however, you should consider courses in the areas of communication, writing, and public speaking. Employers are very interested in new hires who show strength in these areas.
What is the CPA Exam?
The CPA Exam is a uniform licensing examination given to qualified individuals who want to become CPAs. The CPA Exam is a computer-based test given at test centers throughout the United States eight months out of the year. For all of the information you need on the CPA Exam, go to the official CPA Exam web site at www.cpa-exam.org. You can take a sample test, get test tips, take a tutorial which covers the exam's format and navigation functions, and apply online to take the test. To apply for the CPA Exam in Delaware, go to http://www.nasba.org/exams/cpaexam/delaware/.
How do I qualify to sit for the CPA exam?
In Delaware, you must have a bachelor's degree with a concentration in accounting (24 credit hours in specific courses). See What courses do I need? for further information. You apply to sit for the exam at http://www.nasba.org/exams/cpaexam/delaware/.
How do I study for the CPA Exam?
Surgent CPA Exam Review offers a 20% discount to DSCPA members. If you are not already a DSCPA member, please complete an application. [link to Join page]
Do I need to have work experience before I take the CPA Exam?
In Delaware, you do not need to have work experience before taking the CPA Exam. You must have a bachelor's degree with a concentration in accounting. See What courses do I need? for more details.
Each state has its own qualifications to sit for the CPA Exam, so be sure to check with the state board of accountancy of the state where you want to sit.
You must meet the experience requirement before you can apply for a Delaware permit to practice.
What work experience do I need to get licensed in Delaware?
Delaware requires that you have one year of experience. This experience can be in providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. It is very important that all of this be under the supervision of and verified by a United States CPA. The experience can be obtained in government, industry, academia or public practice.
What is the difference between a CPA certificate and a CPA permit to practice?
Any CPA working in public accounting from an office in Delaware must have a CPA certificate and a CPA permit to practice. A CPA certificate does not expire. A CPA permit to practice must be renewed every two years by proving to the Delaware State Board of Accountancy that the continuing education requirements have been met.
A CPA who works in industry is not required to maintain a CPA permit to practice; however, a certificate holder who does not also have a CPA permit to practice is not allowed to use the designation CPA after their name.
Each state has its own laws and rules governing the CPA profession. Each state also has its own Board of Accountancy that monitors the CPAs that it licenses. In Delaware, the Delaware Board of Accountancy monitors CPAs in Delaware. You submit your application for a Delaware CPA certificate and a Delaware permit to practice to the Delaware Board of Accountancy. The Board of Accountancy is located in Dover and has its own website. This site is a very helpful resource with information about how you get licensed in Delaware, and we suggest that you bookmark it for future reference.
Frequently Asked Questions
Where can I get more information on the CPA exam?
Where can I apply to take the CPA exam?
https://www.nasba.org/exams/cpaexam/
I'm a student. Can I join the Delaware Society of CPAs?
The Delaware Society of CPAs has a student membership category. To learn more, click here.
Are CPAs and accountants the same thing?
Yes and no. All CPAs are accountants, but not all accountants are certified public accountants. In Delaware, there are two types of accountants, certified public accountants and public accountants. Public accountants have different education, experience and exam requirements. NOTE - Public accountants should not be confused with CPAs who work in public accounting. In Delaware, the Board of Accountancy can give either a CPA permit to practice or a PA (public accountant) permit to practice. A PA permit to practice does not allow you to do as much as the CPA permit to practice, and holders of a PA permit to practice are "PAs", not "CPAs".
What is the difference between a CPA Certificate and a CPA Permit to Practice?
When you apply to the Delaware Board of Accountancy for a license, you are actually applying for a CPA certificate and a CPA permit to practice, which are two separate documents.
Any CPA working in public accountancy out of an office in Delaware must have a CPA certificate and a CPA permit to practice.
The CPA certificate does not expire. The CPA permit to practice expires on June 30 of every odd-numbered year (e.g., June 30, 2017). The permit to practice is renewed upon a showing of satisfactory completion of the continuing education requirement.
Do I need to take specific courses in college to qualify to sit for the CPA Exam?
Yes. Delaware requires that you take 24 hours of accounting courses. The concentration in accounting must include at least 24 semester hours of courses that cover subjects included in the Uniform CPA Examination Content Specification Outline. These courses must include financial accounting and reporting, auditing and attestation services, and taxation. Courses in other business subjects, such as banking, computer science, economics, finance, insurance, management and marketing will not be accepted as accounting courses. You should contact your academic advisor, accounting or business department chair, and your individual professors for more information on the requirements at your school.
I heard that the CPA Exam will be changing in 2017. What can you tell me about the new exam?
Once I have a CPA certificate from Delaware, do I have to do anything to maintain the certificate?
No. There is no renewal on a CPA certificate and no expiration date. Delaware has strict rules about the kind of work that you can do with just a "certificate" as well as how you can use the CPA designation with just a certificate, so be sure to investigate the Code and the Rules and Regulations that are found on the Delaware State Board of Accountancy's web site. However, if you have a permit to practice, you are required to take continuing education courses to maintain your permit. See below.
Once I have a CPA permit to practice in Delaware, do I have to do anything to maintain the permit?
Yes. A Delaware permit to practice is only valid for two years. Delaware law requires that you complete 80 hours of continuing professional education (CPE) every two years and report your courses to the Delaware State Board of Accountancy in order to renew your permit. The 80 hours must include 8 hours of accounting and/or auditing, 8 hours of tax and 4 hours of Delaware-specific ethics. An additional 20 hours must be in accounting, auditing or tax or any combination thereof. No more than 24 hours of CPE can be self-study. The two-year reporting period runs from July 1 of an odd-numbered year to June 30 of the next odd-numbered year. For example, July 1, 2015 to June 30, 2017. The Delaware Society of CPAs offers courses that CPAs can take to meet this CPE requirement. For a current list of our courses, go to http://www.dscpa.org/professional_development/
If I have a certificate or permit to practice from Delaware, can I work in another state?
Rules differ from state to state so it is important that you check with the state board of accountancy in the state where you want to work to find out their rules. Many states have enacted substantial equivalency which allows CPAs to cross state lines to work; however, certain restrictions apply so you must check with the state that you are entering to determine what your requirements are.
What is the difference between a "license" and a "permit to practice"?
There is no difference. Both terms are used to designate a document that authorizes someone to practice certified public accountancy. Some states refer to the document as a "license", while others, such as Delaware, call it a "permit to practice".