How to Become an Accountant or CPA in Delaware

CPA Exam Education Requirements in Delaware

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The state's first requirement for a permit to practice forces people to complete a minimum of 150 semester hours that includes a Bachelor of Science in Accounting or higher before they can gain licensure as a Delaware CPA. Your studies should include a concentration or major in accounting or an equivalent field of study as determined by the Delaware State Board of Accountancy. Along the way, you'll want to take general business courses as well as a business ethics course. If you haven't yet enrolled, ask for info from colleges and universities in Delaware that offer degree programs in accounting.

If you are already attending college, you should verify that the program in which you are enrolled is one that is accredited by one of the accrediting bodies that are approved by the Delaware state Board. To become a Delaware CPA, you may want to start on the education requirements by getting a two year diploma with an associate in accounting emphasis. Students find that this can give you access to a job in accounting with a firm or office. You won't move into management, but it will give you work experience in accounting service and be a learning experience while giving you additional funds to continue to a bachelor's degree. Delaware requires accounting programs to be accredited by the Middle States Commission on Higher Education.

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However, if you are taking online classes from an out-of-state school, it should be accredited by one of the following:

If the program that you are currently attending is not accredited by one of these bodies, you should contact the Board to have your program evaluated so that you can determine your eligibility to sit for Delaware's Uniform CPA Examination. The state board may have a list of acceptable programs on their website.

You will next need to make certain that you sign up for the right courses. Your studies must include a minimum of 24 credit hours in accounting classes that includes content in auditing, financial accounting, reporting, and federal tax courses. Online classes that are taken through a college or university in the U.S. that is regionally accredited are accepted, but CLEP examinations, correspondence classes, and commercial CPA review courses are not. Note that your hours in accounting should be above the introductory level. Generally, boards of accountancy look for hours in accounting at the 200 level or above, though it will be helpful to consult your academic adviser if you wish to become a CPA in Delaware.

Taking the Delaware CPA Exam

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Before you will be allowed to sit for the Delaware Uniform CPA Examination, you will first need to have completed your bachelor's degree with a minimum of 120 semester hours, including the 24 hours of required accounting coursework.

Once you have completed the required minimum education, you can apply to take the Uniform CPA exam through the CPA examination services division of the National Association of the State Boards of Accountancy. This is also a terrific time to enroll in CPA review courses and find a CPA exam study group.

After you have downloaded the application and registered with CPAES, you will need to make certain that you gather the required documents that must be submitted along with every candidate's application. Your undergraduate or graduate school must mail your transcripts to CPAES directly rather than giving them to you to submit. You will also need to submit an attestation form that is notarized and that you have signed. If you require accommodations because of a disability, you will need to submit an Americans with Disabilities Act accommodation form with your other documents. If you submit your application online, you will need to pay for each required fee with your credit card. If you instead choose to submit a paper application, you can pay for the fees with your credit card by filling out a form, or you can send a money order or check for the full amount with your application and other documents. If you still have questions, you can contact the state board by email.

Once your payment and application have been received, you will be sent a notice to schedule by the National Association of State Boards of Accountancy (NASBA.) Your notice to schedule your exam will provide you with a password that you will use to access the four exam sections and will tell you the dates on which you are able to take each part. You will then need to schedule to take the Uniform CPA Exam at a building registered as one of the participating testing centers in Delaware.

Make sure to be on site at the testing center when your scheduled testing date arrives. When you have completed your exam, it will be scored and CPAES will submit your scores to the Delaware Board of Accountancy. You will then receive your scores via mail from the Board to find out if you pass and what your score was.

Continuing Professional Education Requirements

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All states and U.S. territories require that CPAs complete a certain number of continuing professional education units in order to maintain their licenses. In Delaware, you must complete a specified number of continuing education units biannually. The courses that you complete must be programs that have been approved by the National Association of State Boards of Accountancy (NASBA) and must directly contribute to your competence as a CPA in Delaware.

In Delaware, you are required to complete at least 80 continuing professional education units every two years.

The hours that you complete must include the following types of continuing education classes:

Every continuing professional education (CPE) class that you complete must be taught by a qualified instructor and must be a minimum of 50 minutes long. Internet seminars or webinars will only count if you are able to engage in live interaction and if they provide you with a certificate upon their completion. If you opt to take individual study or correspondence courses, the Delaware State Board of Accountancy will determine how much credit will be allocated for your completion of them. If you publish articles or books, you can count them for up to 50 minutes each for a maximum of 20 CPE hours of your biannual requirements. You might even receive CPE credit for teaching CPA review courses and even a professional ethics course.

You are required to keep proof of your required continuing professional education (CPE) hours for five years. Your documentation must include information about the location, time, date, name of the course, name of the instructor, number of hours and the manner of instruction. Adherence to these rules will ensure that you never need to re-take the Uniform CPA Examination.

Being a CPA can be a rewarding career choice. Once you are licensed as a Delaware CPA, you might want to join professional accounting associations. You are also able to specialize in a variety of areas of accounting. Specializing in a subdiscipline may help you to focus your practice on a specific clientele and practice type. In fact, certified public accountants are virtually pre-qualified to specialize in any area of accountancy they choose. Members of the American Institute of Certified Public Accountants (AICPA) can find opportunities on the institute's website, as well as through networking with fellow members. Continuing professional education (CPE) hours can help CPAs discover new professional specialties.

Keep in mind that a Delaware CPA license isn't the only route to success. Many students pass the CPA examination so that they can hold a CPA certificate. A CPA certificate is a valid professional credential that many businesspeople use in conjunction with another degree, such as a JD or MBA, to gain status and top-level positions. It might be helpful to pass the AICPA ethics exam as a gesture of goodwill that many employers will appreciate.

Become an Accountant in Delaware

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Given that Delaware is such a large state for banking and financial services, it may be one of the easier states in which to pursue accountancy as a career. However, it might also attract a lot of competition from out of state. Either way, those who wish to become an accounting professional in Delaware should start their pursuit of the career early in life. While accounting isn't considered to be a passion in the same way as teaching or the arts, a proclivity for the field often manifests early on.

Budding accounting genius is expressed in many ways. The most obvious way to identify accounting skill is when a young student excels in mathematics. Good grades in math plus a fascination with business may be an early sign of a future accounting or finance professional. Youngsters who start reading business news and asking questions about how businesses operate should be encouraged so that they can build an informal background that might include a basic knowledge of how supply and demand works.

Formal education in accounting can begin in high school. There may even be local charter schools that support students who have a desire to pursue business in their later careers. If not, seek out a school that emphasizes mathematics or other STEM subjects. Students who are adept at analytical thinking can easily dive into accounting when they reach college.

When it comes time to find a college level accounting program, students should seek out the very best program for them. One criteria you need to pay attention to is that a program's accreditation, which should be sound. For programs with regional accreditation, their credentials should come from a CHEA-approved accrediting agency. Another possibility is accreditation from a business specific accrediting agency such as AACSB, ACBSP, or IACBE.

By the time they graduate, accounting students usually have a good idea of what sort of career they desire. Some may wish to audit computing systems while others may be intrigued with a career in management accounting. There are other options, of course, and for each there is a graduate degree program. There are also opportunities to gain experience in entry-level jobs that can solidify and affirm those desires while setting the groundwork for a lifetime of achievement and success.