Delaware

Applying for the Uniform CPA Examination

Before applying for the Uniform CPA Examination, please read the Information for Applicants to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online or through the mail. 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.

First-time applicants may register online via credit card (VISA, MasterCard or Discover only).

> APPLY NOW

If applying via mail, send application and any additional required information or documents to:

CPA Examination Services – DE
PO Box 198469
Nashville, TN 37219

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 applicants via email, unless otherwise indicated. This notice is sent to applicants only as acknowledgment of receipt of application.

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Re-applying for the Uniform CPA Examination

Before re-applying for the Uniform CPA Examination, please read the Information for Re-examination Candidates to determine if you are eligible to apply as a re-exam candidate. 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.

Re-examination candidates may register online via credit card (VISA, MasterCard or Discover only). Please allow at least five business days from your submission date for processing.

> APPLY NOW

If applying via mail, please allow at least 15 business days for complete processing of your Re-examination Invoice. Send application and any additional required information or documents to:

CPA Examination Services – DE
PO Box 198469
Nashville, TN 37219

To request your Jurisdiction ID number, send an email to: cpajurid@nasba.org.

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Exam Credit

You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.

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

Applicants for a CPA Certificate in Delaware 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.

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Fees

All First-Time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application.

All Re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

Applicants 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.

All fees must be paid at the time of application and must be in U.S. dollars. Personal checks, certified checks or money orders must be drawn through a U.S. bank and made payable to CPA Examination Services.

Examination Fees

Registration Fees

A fee of $35.00 will be charged each time a check is returned by the bank.

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Exam Requirements

Education

Please read the Information for Applicants for a detailed description of education requirements in this jurisdiction. For additional information regarding licensure, experience and educational requirements, see the Delaware Board’s website.

Candidates with education credentials earned outside the U.S. must have their credentials evaluated by the Foreign Academic Credentials Service (FACS). All educational transcripts and/or foreign evaluations are required to be submitted at the time of application.

> Download a Pre-Evaluation Application (optional)

NOTE: New education requirements will go into effect for all Delaware CPA Examination candidates on August 1, 2012. At that time, every candidate that has not passed at least one section of the examination (first time and re-examination) will be required to have completed a bachelor’s degree or higher and at least 120 semester hours of college level education, including 24 semester hours in accounting. The accounting courses must include coverage of Financial Accounting, Auditing and Taxation. Candidates who apply for the examination prior to August 1 under the current education requirements (associate degree or higher and 21 semester hours in accounting) will be permitted to sit for the examination prior to August 1, but will be required to provide additional documentation to show they meet the new requirements to continue testing after August 1. Any open Notice to Schedule for candidates failing to provide this documentation by July 31 will be canceled.

Every candidate applying for licensure after August 1, 2012 will be required to meet these new requirements regardless of when they initially applied for the examination.

Residency

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

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.

Candidates with extreme circumstances may request an NTS extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form. For such consideration, this form and supporting documentation must be received no later than 30 days from the date of the extreme circumstance.

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Online Scores

Online scores are available for this state. We do not receive all scores at once. If you do not see your score online, we have not yet received your information. The site is updated as scores are received.

NOTE: You must wait at least 48 hours before registering to retake any sections of the examination you did not pass.

> Get Your Online Scores

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NTS Reprints

Candidates who were found eligible to sit for the examination and have paid all required fees can reprint their NTS online.

> Reprint Your NTS

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Applicants for a CPA Certificate in Delaware 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.

After August 1, all candidates will need to re-qualify for the examination when they submit a new application. This may require a new international evaluation report from Foreign Academic Credential Service (FACS). Candidates that need an updated report from FACS should contact them directly to request a new evaluation.