Delaware State Requirements & Education Options
Initial Permit to Practice
General
Applicant must be of good moral character. “Good character,” for purposes of this section, means that an applicant has not been convicted of a crime that is substantially related to the practice of accountancy. The Delaware Board may waive the prohibition against convictions under certain circumstances.
Education
Applicant must have completed at least 150 semester hours of college education including a baccalaureate or higher degree conferred by an accredited college or university acceptable to the Delaware Board, the total educational program to include an accounting concentration or equivalent.
A concentration in accounting must consist of a minimum of 24 semester hours in accounting courses such as fraud examination, internal controls and risk assessment, financial statement analysis, accounting research and analysis, tax research and analysis, accounting information systems, ethics (accounting course), business law, and other courses included in the CSO, or as approved by the Board. Each applicant MUST have completed courses in financial accounting and reporting, auditing and attestation services, and, taxation as part of the 24-hour accounting concentration.
A degree granted by a college or university not so accredited at the time of the applicant’s graduation WILL NOT be accepted.
If the applicant attended a college/university outside of the U.S., evaluation of their international transcripts is required by one (1) of the following approved credentialing services: the Foreign Academic Credential Service (FACS) or NASBA International Evaluation Services (NIES).
Examination
Applicants shall have successfully passed the Uniform CPA Examination.
Applicants may not sit for the exam until they have successfully completed at least 120 semester hours of college education by an accredited college or university, including an accounting concentration or equivalent.
Applicant must pass the AICPA Ethics Examination with a minimum score of 90 percent. The AICPA ethics course Initial Permit to Practice General.
Applicant must be of good moral character. “Good character,” for purposes of this section, means that an applicant has not been convicted of a crime that is substantially related to the practice of accountancy. The Delaware Board may waive the prohibition against convictions under certain circumstances.
Education Applicant must have completed at least 150 semester hours of college education including a baccalaureate or higher degree conferred by an accredited college or university acceptable to the Delaware Board, the total educational program to include an accounting concentration or equivalent.
A concentration in accounting must consist of a minimum of 24 semester hours in accounting courses such as fraud examination, internal controls and risk assessment, financial statement analysis, accounting research and analysis, tax research and analysis, accounting information systems, ethics (accounting course), business law, and other courses included in the CSO, or as approved by the Board. Each applicant MUST have completed courses in financial accounting and reporting, auditing and attestation services, and, taxation as part of the 24-hour accounting concentration.
A degree granted by a college or university not so accredited at the time of the applicant’s graduation WILL NOT be accepted.
If the applicant attended a college/university outside of the U.S., evaluation of their international transcripts is required by one (1) of the following approved credentialing services: the Foreign Academic Credential Service (FACS) or NASBA International Evaluation Services (NIES).
