Delaware's bachelor's route took effect on July 1, 2026. You can now get licensed with a bachelor's degree of at least 120 semester hours and two years of experience. An active CPA must supervise that work. The other routes need one year.
One uses a postbaccalaureate degree with an accounting concentration. The other uses a bachelor's with at least 150 semester hours. You need a bachelor's degree before you sit for the exam. You'll also need 90 percent or better on the ethics exam marked for licensure.
Start with the new permit page from the Delaware Board of Accountancy.
How to Get a CPA License in Delaware
Every route also asks you to pass the Uniform CPA Exam. Here's how the education and experience fit together in Delaware.
| Route | Education | Experience | Status |
|---|---|---|---|
| Graduate degree plus 1 year | Postbaccalaureate degree with an accounting concentration | One year after the degree, supervised by an active CPA | In effect |
| 150-hour route | Bachelor's degree with at least 150 semester hours | One year after the degree, supervised by an active CPA | In effect |
| Bachelor's plus 2 years | Bachelor's degree with at least 120 semester hours | Two years after the degree, supervised by an active CPA | In effect since July 1, 2026 |
Education to Sit for the CPA Exam in Delaware
You need a bachelor's degree before you sit for the exam.
Ethics Exam
You need 90 percent or better on the ethics exam from the American Institute of Certified Public Accountants that's marked for licensure.
What Changed Recently
A 2025 law (HB 143) added the bachelor's plus two years route. It took effect July 1, 2026.
What Accountants Earn in Delaware
Accountants and auditors in Delaware earned a median of $95,020 a year in May 2025, according to the Bureau of Labor Statistics. The middle half earned between $74,270 and $120,450. About 6,570 people held these jobs in the state.
Accounting Programs in Delaware
One program on our main rankings is based in Delaware. A degree from a school in the state is often the simplest way to match the board's coursework rules.
- University of Delaware, Accounting (B.S.): one of our 100 best bachelor's accounting programs
CPA Requirements in Nearby States
Thinking about working across a state line, or studying in one state and licensing in another? Each state sets its own rules, so here's where the states near Delaware stand on the bachelor's-plus-experience route.
- Maryland CPA requirements: bachelor's route in effect since October 1, 2026
- New Jersey CPA requirements: bachelor's route in effect since February 11, 2026
- Pennsylvania CPA requirements: bachelor's route in effect since June 30, 2025
Check With the Delaware Board of Accountancy
The board sets the rules and decides your application. We checked these requirements against official sources on October 12, 2026. Rules change, so confirm the details on the board's site before you apply.