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 charts below for these requirements.
Education Requirements for Examination
Baccalaureate degree with concentration in accounting from a regionally accredited university.
24 semester hours of courses in accounting principles, intermediate accounting, cost accounting, tax, auditing, advanced accounting, accounting information systems, and law.
Total Credit Hours
120 semester hours
Prior to Sitting for the Uniform CPA Exam
Must have completed degree requirement and accounting coursework requirements.
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.
Education Requirements for CPA Licensure
Must pass the AICPA Professional Ethics Exam for initial licensure.
Note: Students should contact WGU Business Licensure at firstname.lastname@example.org 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.