Delaware

1. Official transcript(s). Directly from academic institution to CPAES.
2. International Evaluation, if applicable. Directly from evaluation agency to CPAES. Please Note: International evaluation reports must be less than three years old.
3. Completed, signed and notarized Attestation Form. Submission by you to CPAES.
4. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

CPA Certification

When applying for a CPA Certificate in Delaware, you must:

• Meet the current educational requirements,
• Pass all four sections of the Uniform CPA Examination,
• Contact the AICPA, at 888-777-7077, to apply for the Ethics Examination,
• Visit the Delaware Board of Accountancy website to apply for the Certificate.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration Fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

If you apply for licensure in Delaware after August 1, 2012, you must meet the requirements listed below before you can earn your license regardless of when you passed or initially applied for the examination.

If you have never applied for the examination as a candidate of Delaware, you must meet the requirements listed below before you will be permitted to sit for the examination.

You must have completed each of the following:

• Bachelor’s degree or higher
• At least 120 semester hours of college level education, including:
  – 24 semester hours in accounting including coverage of each of the following subjects:
     – Financial Accounting
     – Auditing
     – Taxation

All educational transcripts and/or foreign evaluations are to be submitted prior to the submission of the first-time application to CPAES directly from the academic institution(s).

Transcripts

If you have completed all educational requirements at the time of application, you must:

• Submit to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• The official transcript(s) must be received directly from the academic institution(s).
• Photocopies of transcripts are not acceptable.
• Transcripts “Issued to Student” are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you have completed educational requirements at institutions outside the U.S., you must:

• Have your educational credentials evaluated by:
  • Foreign Academic Credentials Service (FACS).
  • NASBA International Evaluation Services
• Obtain the form to request this service from the evaluation service agency.
• Submit your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned to the evaluation service agency.
• The evaluation of the foreign transcript(s) must be a course-by-course comparison to Delaware requirements.
• Completed original evaluations must be received by CPAES directly from the evaluation service. Photocopies are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

> Download a Pre-Evaluation Application (optional)

Course Requirements

• Commercial CPA review courses are not acceptable.
• Online courses are acceptable when you receive credit for the courses at a regionally accredited U.S. university. Online courses are NOT acceptable from International schools. These courses must appear on an official transcript.
• Correspondence, CPA Review and/or CLEP course are not acceptable.
• Courses earned at a community college or two-year degree granting institution are acceptable.
• Degrees must have been earned and all courses completed at institutions accredited by one of the six regional accrediting bodies (Middle States, New England, North Central, Northwest, Southern and Western). In the case of two-year institutions, however, accreditation by the Accrediting Commission for Independent Colleges and Schools is also acceptable.

Residency

There is not a residency requirement for the state of Delaware.