Delaware

Eligibility for Examination

Effective August 1, 2012

If you previously applied prior to August 1, 2012 but do not have conditional credit, you must meet the requirements listed below to be permitted to sit for the examination after August 1, 2012.

If you apply for licensure in Delaware after August 1, 2012, you must meet the requirements listed in section 4.1.4 of Title 24 of the Delaware Administrative Code 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 an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution.
• Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
• The degree you have earned must be posted on your official transcript.
• Your official transcript(s) must be submitted directly from the institution(s).
• Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
• Photocopies of transcripts are not official and cannot be accepted.
• Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

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

• Have your educational credentials evaluated by:
  • NASBA International Evaluation Services, or
  • Foreign Academic Credentials Service (FACS).
• obtain the form to request this service from the evaluation service agency,
• submit a translated copy of each international transcript used for the evaluation,
• require the agency to evaluate as follows:
  • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
  • A credential analysis that specifies:
    • The name of the country;
    • The degree awarded;
    • The year the degree was awarded; and
    • The entity that awarded the degree;
  • A course-by-course listing; and
  • A course credit analysis that includes:
    • Total credits earned toward the degree as stated on transcripts submitted;
    • Total accounting credits earned; and
    • Total business credits earned.
• Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable.
• A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
• 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 completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
• Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

• 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).

Residency

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

1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
2. International Evaluation, if applicable. Directly from evaluation agency to CPAES. Please Note: International evaluation reports must be less than three years old.
3. Testing Accommodations Request Form, if applicable. Submission by you to CPAES.

Please allow two to four 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 Testing Accommodations Request Form for more information.

First-Time Application

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application (Once you have been found eligible, your candidate status will change to Re-examination Applicant.)

Application Fee – $170.00

Re-Exam Application

All re-examination applicants are required to pay both a registration fee and an examination fee at the time of re-exam registration.

Registration Fee – $85.00

Examination Fees

When applying you may select 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.

Auditing and Attestation (AUD) – $238.15
Business Environment and Concepts (BEC) – $238.15
Financial Accounting and Reporting (FAR) – $238.15
Regulation (REG) – $238.15

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.

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

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.