Delaware

Delaware State Board of Accountancy
dpr.delaware.gov/boards/accountancy/

24 Del. C. §107(c) sets three educational paths to the 150-semester-hour licensure standard: (1) a post-baccalaureate degree with an accounting concentration, (2) at least 150 semester hours including a baccalaureate degree, or (3) a baccalaureate degree with an accounting concentration. CARE's statute review did not surface a distinct, lower "sit for the Exam" hour threshold separate from these licensure paths; aggregator sources describe 120 semester hours (with specific accounting coursework) as sufficient to sit, but CARE did not independently confirm that figure against the primary statute text.

Per §107(f): 1 year of experience for applicants qualifying under education paths (c)(1) or (c)(2), or 2 years of experience for applicants qualifying under path (c)(3) (bachelor's + accounting concentration without the extra post-baccalaureate hours). Acceptable experience is gained through employment in government, industry, academia, or public practice.

Yes, a separate ethics exam/course is required.

Not yet confirmed by CARE for this jurisdiction — check with the board.

Delaware's three parallel education paths mean the required years of experience (1 vs. 2) depends directly on which path a candidate uses. Confirm the exact exam-eligibility hour threshold directly with the Board — CARE's statute review did not isolate a distinct "sit" standard separate from the licensure standard. Per §107(e), the AICPA self-study course and examination in professional ethics is explicitly required.

http://delcode.delaware.gov/title24/c001/index.shtml — accessed 2026-09-30