Aspiring CPAs across the US have to obtain their license in the field to work. It allows them to work on more advanced tasks and get better jobs.

One of the reasons for this is that CPAs are professionals of the accounting trade with high standards. These standards come from underlying education and experience.

Each state in the US has a specific accountancy board that overlooks the licensure process for CPAs. The responsibility of these boards is to regulate the licensure procedure in the state.

Similarly, they must ensure that only suitable candidates get a CPA license. The board that overlooks this process in Delaware is the Delaware State Board of Accountancy.

How to become a CPA in Delaware?

Aspiring CPAs in Delaware have to meet the Delaware State Board of Accountancy’s requirements to get their license. Firstly, the board requires aspiring CPAs to acquire an education that has a specific standard. Next, these CPAs have to prepare for their Uniform CPA Exam.

Once they sit for their Uniform CPA Exam and pass it, aspiring CPAs must obtain professional experience. This experience also has to conform to the standards set by the Delaware State Board of Accountancy. Once aspiring CPAs go through this process, they can apply for their Delaware CPA license.

Educational Requirements:

Obtaining formal education to become a CPA in Delaware is crucial. All states require CPAs to have proper education that allows them to acquire relevant knowledge.

This knowledge must come in accounting, business, and other related fields. Once aspiring CPAs go through this process, they can pass their Uniform CPA Exam.

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The education, however, must conform to some standards. These standards come from the Delaware State Board of Accountancy. Therefore, aspiring CPAs must ensure their education meets the following requirements set by the board.

  • Aspiring CPAs must enroll in a Delaware university or college that allows them to complete a minimum of a bachelor’s degree and 150 semester hours of a college education.
  • However, that does not mean they have to start afresh. Those who have already completed the above requirement or gone through it can also apply. However, the Delaware State Board of Accountancy must approve it first.
  • Similarly, those who have obtained education from outside the US can also apply. However, they must get an evaluation of their credentials from the Foreign Academic Credentials Services, Inc. or NASBA International Evaluation Services first/
  • Aspiring CPAs must also enroll in proper classes. It must include 24 semester hours of accounting courses. These must consist of auditing, financial accounting, and federal taxation courses.
  • They may also include online courses, given that they receive credit for them at regionally accredited US universities.
  • Unlike some other states, correspondence, CLEP, and CPA review courses are not acceptable in Delaware.

Uniform CPA Exam:

As with any other state, the next step for aspiring CPAs is to register for the Uniform CPA Exam. This exam tests the applicant’s knowledge of the relevant accounting areas.

Similarly, it consists of several sections, each of which applicants have to take and pass. Aspiring CPAs must go through the following process to register for the exam.

  • Aspiring CPAs must apply through the CPA Examination Services (CPAES) either online or through a downloaded application form. They must also submit the following with their application.
    • An official college transcript.
    • A completed, notarized and signed Attestation Form.
    • International Evaluation or ADA Accommodation form if necessary.
  • They must schedule their exam after receiving their Notification to Schedule.
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Experience Requirements:

Lastly, aspiring CPAs must meet the Delaware State Board of Accountancy’s experience requirements. Only those who have passed the Uniform CPA Exam can complete this process. It includes the following criteria.

  • Aspiring CPAs must complete the Professional Ethics: The AICPA Comprehensive Course.
  • They must complete one year of accounting experience under Delaware law. Similarly, it must involve providing advice or services in one or a combination of the following areas.
    • Accounting skills
    • Attest skills
    • Compilation skills
    • Consulting skills
    • Financial advisory skills
    • Management advisory skills
    • Tax skills
  • The experience must be in one of the following areas.
    • Academia
    • Government
    • Industry
    • Public Practice
  • The experience must have occurred within the last 10 years of the application for licensure.
  • Aspiring CPAs must submit an affidavit from each employed through a completed and notarized Affidavit of Work Experience.

Summary:

Given below is a summary of how to become a CPA in Delaware.

  • Aspiring CPAs must obtain formal education that meets the Delaware State Board of Accountancy’s requirements.
  • They must sit for each section of the Uniform CPA Exam and pass them.
  • They must fulfill the Delaware State Board of Accountancy’s experience requirements.
  • They must apply for their certificate or Permit to Practice.

References:

  1. “Board of Accountancy” – https://dpr.delaware.gov/boards/accountancy/
  2. “CPA Permit to Practice” – https://dpr.delaware.gov/boards/accountancy/newpermit/
  3. “Forms” – https://dpr.delaware.gov/boards/accountancy/forms/
  4. “Delaware | NASBA” – https://nasba.org/exams/cpaexam/delaware/