Delaware CPA Requirements



Delaware CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Delaware. See the sections below for these requirements.


Education Requirements for Examination

  • Degree: Baccalaureate degree with concentration in accounting from a regionally accredited university.
  • Accounting Coursework: 24 semester hours of courses in accounting principles, intermediate accounting, cost accounting, tax, auditing, advanced accounting, accounting information systems, and law.
  • Business Coursework: Not required 
  • Total Credit Hours: 120 semester hours
  • Additional Exam Information

    • Prior to Sitting for the Uniform CPA Exam: Must have completed degree requirement and accounting coursework requirements.

    • Application Documents: Application documents found on the board website (opens new window) .

Education and Experience Requirements for CPA Licensure

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Delaware. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.

  • Ethics Coursework: Must pass the AICPA Professional Ethics Exam for initial licensure.
  • Total Credit Hours: 150 semester hours
  • Experience Requirements for Licensure

    • Minimum Work Experience: 1 year or 2,000 hours of accounting experience.


Additional information can be found on the Delaware State Board of Accountancy (opens new window) website.


Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.





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