How to Become an Accountant in Delaware for 2025

by Imed Bouchrika, Phd

Co-Founder and Chief Data Scientist

Share

Delaware offers unique opportunities for accountants, thanks to its business-friendly environment and concentration of corporate headquarters. While the state’s regulatory requirements for accountants align with national standards, the demand for skilled professionals remains steady due to Delaware’s robust financial and legal sectors. And despite the state's competitive market and limited population size, pursuing a career in accounting here can be rewarding for those seeking a specialized niche within corporate accounting and compliance.

If you are interested in becoming an accountant in Delaware, this guide will walk you through the steps and the educational requirements you need to complete. Through extensive research, it will equip you with the information you need to start a successful career in the field.

Key Things to Know About Becoming an Accountant in Delaware

• Delaware’s accountant job outlook grows steadily, with about 6% growth projected through 2030, aligning with national trends but influenced by local financial sectors.
• According to the U.S. Bureau of Labor and Statistics, the annual average accountant salary in Delaware is approximately $93,180, which is above the national average.
• University of Delaware and Delaware State University offer reputable accounting programs, though prospective students should compare curriculum and internship opportunities.
• Consider whether traditional degrees best suit evolving industry demands or if certifications like Certified Public Accountant (CPA) provide a more direct path to career advancement in Delaware.

Table of Contents

1. What is the minimum educational requirement for becoming an accountant in Delaware?
2. What are the licensing requirements for accountants in Delaware?
3. What are the most in-demand skills for accountants in Delaware?
4. What accounting roles are available in Delaware?
5. How much can I earn as an accountant in Delaware?
6. What is the job outlook for accountants in Delaware?
7. What emerging technologies are impacting the accounting profession in Delaware?
8. Could forensic accounting be a strategic niche in Delaware?
9. How does Delaware’s corporate legal landscape influence accounting practices?
10. How can accountants and legal professionals collaborate effectively in Delaware?
11. Which industries are best for accountants in Delaware?
12. What regulations and ethical considerations should I know regarding accounting practice in Delaware?
13. What is the continuing educational requirement for accountants in Delaware?
14. What career and advancement opportunities are available for accountants in Delaware?
15. Other Things You Should Know About Becoming an Accountant in Delaware

What is the minimum educational requirement for becoming an accountant in Delaware?

The minimum education for accountants in Delaware is firmly established by the Delaware Board of Accountancy, which requires candidates to complete at least 150 semester hours of college-level coursework. This standard surpasses the traditional four-year bachelor’s degree, reflecting a broader national trend emphasizing extensive academic preparation. While this requirement aims to ensure a deep grasp of accounting principles, auditing, taxation, and related business fields, it also prompts consideration about whether the 150-hour rule might pose barriers for some aspiring accountants due to time and financial commitments.

Delaware accountant educational requirements specify that the 150 semester hours must include at least 24 hours in accounting courses and 24 hours in business-related subjects such as finance, business law, economics, and information systems. This detailed curriculum requirement intends to balance technical accounting skills with a broader understanding of business environments. However, one might question if strictly defined coursework hours truly capture the diverse competencies needed in today’s evolving financial landscape or if more flexible educational paths could be equally effective.

These educational benchmarks are prerequisites to qualify for the Uniform CPA Examination, the gateway to licensure in Delaware. The emphasis on surpassing a bachelor’s degree aligns with recommendations from professional bodies like the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA). Yet, some argue that the focus on credit hours rather than practical experience or alternative credentials might limit entry to the profession for capable individuals pursuing nontraditional routes. For those exploring options to meet the 150-hour rule, many institutions offer a range of programs, including master’s degrees and accounting certificate programs, which can provide a viable path to fulfill these educational requirements.

What are the licensing requirements for accountants in Delaware?

Becoming a licensed accountant in Delaware primarily revolves around obtaining the CPA license, a credential governed by the Delaware Board of Accountancy. While the requirements appear straightforward—education, examination, and practical experience—each component invites scrutiny regarding its relevance and accessibility.

The educational prerequisite mandates completing 150 semester hours, including a bachelor’s degree focused on accounting or related fields. This aligns with national standards, but one might question whether this extensive academic requirement truly predicts professional success or merely serves as a gatekeeping mechanism. Delaware’s insistence on coursework in accounting, business law, and auditing reflects an effort to tailor preparation specifically for the CPA exam, yet this specialization may overlook the value of interdisciplinary knowledge increasingly relevant in the evolving finance landscape.

The Uniform CPA Examination itself is a formidable challenge, comprising four rigorous sections that candidates must pass within 18 months. The average pass rate in Delaware, mirroring the national range of 50-55% per section, underscores the exam’s difficulty. However, it also raises questions about whether the exam’s structure and content effectively measure the practical skills needed for today’s accounting roles or primarily test rote memorization and test-taking strategies.

Delaware candidates benefit from a variety of preparatory resources, including local institutions offering review courses and professional organizations providing workshops. Yet, one must consider the disparities in access to these resources, which might disproportionately affect candidates from less privileged backgrounds. Additionally, reliance on commercial online platforms introduces another layer of complexity regarding the quality and cost-effectiveness of exam preparation.

Experience requirements stipulate one year (2,000 hours) under a licensed CPA’s supervision. This hands-on component is arguably the most critical for bridging theory and practice. However, securing such opportunities can be competitive and may limit the pool of eligible candidates. Furthermore, the emphasis on supervised experience may undervalue other forms of relevant work or internships that do not fit neatly into this model.

Ultimately, while Delaware’s licensing pathway is designed to uphold high standards, potential candidates should critically assess whether these requirements align with their career goals and consider alternative routes to gaining relevant skills within the accounting profession.

What are the most in-demand skills for accountants in Delaware?

Delaware is a unique hub for finance, legal services, and corporate governance, with more than a million businesses—including over half of all Fortune 500 companies—incorporated in the state. This creates a strong demand for accountants who not only possess solid financial expertise but also understand the nuances of corporate compliance and regulation. Below are the most in-demand skills for accountants in Delaware:

• Corporate and Financial Compliance Expertise: Because of Delaware’s status as a corporate haven, accountants with a solid grasp of compliance requirements, including GAAP, SEC reporting, and Sarbanes-Oxley (SOX) regulations, are highly sought after. Experience working with publicly traded companies or in corporate governance is especially valuable.
• Tax Strategy and Multi-Jurisdictional Knowledge: With so many companies incorporated in Delaware but operating in other states, accountants who understand multistate tax issues, corporate tax strategy, and federal tax compliance are in high demand. Skills in tax planning, transfer pricing, and entity structuring are strong assets.
• Technology and Accounting Software Proficiency: Familiarity with accounting platforms such as QuickBooks, NetSuite, SAP, and Oracle is essential. Employers also look for proficiency in Excel (advanced functions and macros) and data analysis tools like Power BI. Experience with automation tools and cloud accounting platforms is a plus.
• Audit and Internal Controls: Whether working in-house or in public accounting, accountants who can manage internal audits, establish internal controls, and ensure financial integrity are vital to companies operating in Delaware’s heavily regulated business environment.
• Data Analysis and Financial Modeling: Companies are increasingly looking for accountants who can do more than just report numbers. Skills in financial modeling, forecasting, and analyzing large datasets help businesses make strategic, data-informed decisions.
• Legal and Financial Acumen: Delaware accountants often collaborate with legal teams, especially in matters involving entity formation, mergers, or dissolutions. A working knowledge of corporate law and experience with legal documentation or due diligence can set candidates apart.
• Professional Certifications: Holding a CPA (Certified Public Accountant) license is often expected in Delaware’s corporate-heavy environment. Additional certifications like CMA (Certified Management Accountant), CISA (Certified Information Systems Auditor), or CGMA (Chartered Global Management Accountant) can further enhance career prospects.

What accounting roles are available in Delaware?

Delaware offers a diverse range of accounting jobs, each requiring distinct expertise and offering unique career paths. Becoming a CPA remains a highly respected route, demanding rigorous education, examination, and practical experience. Yet, some question whether the traditional CPA path is the only avenue for success, given the growing importance of specialized roles like financial accountants, tax accountants, and auditors. Financial accountants emphasize compliance with GAAP and accurate reporting, while tax accountants must navigate Delaware’s specific tax landscape, which includes advantages like no state sales tax. Auditors, meanwhile, play a critical role in fraud detection and financial accuracy across government and private sectors.

Budgeting and forecasting roles are gaining prominence as companies in Delaware increasingly rely on data-driven financial planning, requiring not only accounting knowledge but also strong analytical and business intelligence skills. Cost accountants find abundant opportunities in Delaware’s manufacturing and chemical industries, where controlling operational costs is crucial. However, one might consider whether the traditional focus on certifications alone sufficiently prepares accountants for these evolving demands or if practical, real-world experience should weigh more heavily.

For those considering finance and accounting careers in Delaware, examining accounting career paths and salaries and staying current with industry trends and state regulations offer a strategic advantage in this dynamic field.

How much can I earn as an accountant in Delaware?

Accountant salary in Delaware varies significantly by industry and experience level. Entry-level accountants in public accounting firms, which typically provide audit, tax, and advisory services, often start with salaries between $55,000 and $62,000. These roles are attractive for new graduates aiming to build credentials, such as the CPA, which can lead to rapid salary growth. However, one might question whether the initial pay adequately compensates for the demanding workload and long hours common in these firms.

In contrast, corporations in sectors like finance, manufacturing, and healthcare offer entry-level salaries ranging from $58,000 to $65,000. These positions usually focus on internal accounting, financial reporting, and compliance. While the pay might be higher, the pressure to maintain regulatory standards could offset the financial benefits. Government roles in Delaware present a different picture, with entry-level salaries between $48,000 and $55,000. Although these salaries are more modest, they often come with greater job stability and benefits, which may appeal to those prioritizing work-life balance over immediate earnings.

Looking at average earnings for accountants Delaware reveals that advanced roles command significantly higher wages. Experienced accountants with five or more years, especially those holding CPA licenses or specialized certifications, can earn between $85,000 and $110,000 or more, particularly in corporate settings. Senior accountants and controllers in these industries tend to be at the higher end of this scale. Meanwhile, nonprofit organizations generally offer lower salaries, typically $65,000 to $85,000, but often provide other perks like flexible schedules and meaningful work, which some may value more highly than salary alone.

For those considering how to enhance their qualifications and potentially improve their earning potential, pursuing an online masters degree in accounting can be a strategic step. This additional education may open doors to higher-paying roles and specialized positions, challenging the assumption that experience alone drives salary growth in Delaware’s accounting landscape. 

What is the job outlook for accountants in Delaware?

The employment of accountants in Delaware is projected to grow 6% through 2030. This aligns with the national employment growth over the next decade, according to the U.S. Bureau of Labor Statistics. This steady increase suggests a generally positive employment outlook, with Delaware’s unique role as a corporate hub fueling demand for accountants specializing in tax preparation, auditing, and compliance. However, it's worth considering one must consider how automation and technological advancements may reshape traditional roles and potentially reduce some entry-level opportunities.

Delaware accounting career prospects appear promising in terms of salary and job stability, with the mean annual wage of over $93,000 significantly above the national mean wage of 90,800. However, these figures should be weighed against the moderate cost of living in the state, which, although generally lower than major metropolitan areas, may still pose challenges depending on individual circumstances. Furthermore, aspiring professionals must critically evaluate their readiness to adapt to rapidly changing regulatory environments and increasingly sophisticated financial software tools, as these factors heavily influence employability in Delaware’s competitive accounting market.

For those considering further education, understanding how much does a masters in accounting cost and the potential return on investment is essential. While advanced degrees may enhance career prospects, the financial and time commitments involved require careful consideration. Ultimately, a nuanced approach to evaluating the accountant job growth in Delaware and the broader Delaware accounting career prospects will better prepare candidates to navigate this dynamic field.

What emerging technologies are impacting the accounting profession in Delaware?

Accounting professionals in Delaware now face a rapidly evolving digital landscape that demands proficiency in modern technological tools. Firms increasingly rely on cloud-based accounting systems, advanced data analytics, and AI-driven auditing solutions to enhance accuracy and efficiency. These innovations are reshaping the delivery of traditional accounting services and streamlining tasks such as risk management and financial reporting. Moreover, cybersecurity remains a pressing concern, making it essential for practitioners to stay updated on secure data management practices. Continuous learning and partnerships with institutions like the best accounting schools in Delaware can help professionals integrate these technologies, ensuring they remain competitive and well-prepared for future challenges.

Could forensic accounting be a strategic niche in Delaware?

Forensic accounting integrates investigative methods with financial expertise to detect discrepancies, fraud, and regulatory non-compliance. Delaware’s dynamic commercial environment, marked by complex corporate structures and heightened regulatory oversight, creates a distinct opportunity for professionals willing to specialize in this area. By mastering investigative techniques and analytical tools, accountants can offer enhanced value to organizations facing financial irregularities while broadening their own career scope. Interested professionals should also consider exploring forensic scientist education in Delaware to gain additional insights into investigative methodologies that complement a forensic accounting specialization.

How does Delaware’s corporate legal landscape influence accounting practices?

Delaware’s distinctive corporate legal framework, renowned for its specialized court system and business-friendly legislation, directly impacts the roles and responsibilities of local accounting professionals. Accountants must navigate complex legal nuances related to corporate governance, compliance, and financial disclosures unique to a jurisdiction that hosts a significant number of Fortune 500 companies. This environment demands a strong grasp of state-specific regulations and an ability to integrate legal developments with practical financial analysis. Graduates equipped with a rigorous academic background—such as that provided by the best business schools in Delaware—are particularly well positioned to capitalize on these challenges by blending technical accounting expertise with an understanding of Delaware’s unique legal precedents.

How can accountants and legal professionals collaborate effectively in Delaware?

Accountants in Delaware can enhance compliance and risk management by developing strategic partnerships with legal professionals. This collaboration combines financial expertise with a comprehensive understanding of legal frameworks, fostering thorough internal controls and regulatory adherence. Engaging with legal experts also provides access to specialized educational resources, such as Delaware paralegal education requirements, which enriches insight into jurisprudence affecting corporate governance. Interdisciplinary initiatives, including joint workshops and mentorship programs, contribute to innovative practices and improved decision-making in complex financial and legal environments.

Which industries are best for accountants in Delaware?

In Delaware, accountants find a variety of industries offering differing salary potentials and workplace benefits, yet it is important to critically assess what these differences truly mean for one’s career and lifestyle. Public accounting firms are often highlighted for their competitive starting salaries and opportunities for rapid career advancement. However, the demanding nature of these roles, with diverse client portfolios and frequent deadlines, may not suit everyone despite the monetary incentives and professional development perks.

Conversely, large corporations in Delaware provide accountants with stable employment, often accompanied by comprehensive benefits such as health insurance and retirement plans. These roles tend to offer higher median wages, reflecting the complexity of managing financial reporting and compliance in substantial organizations. Still, this stability may come with less variety in daily tasks compared to public firms, potentially limiting skill diversification for some professionals.

Government accounting positions present a different value proposition, emphasizing job security, pension plans, and a structured career path. While salaries here may lag behind the private sector, the trade-off often includes improved work-life balance and reduced stress. This raises the question of whether higher pay always correlates with better overall job satisfaction.

Nonprofit organizations, despite offering modest salaries, attract accountants motivated by social impact and community involvement. The fulfillment derived from meaningful work may outweigh financial considerations for some, yet the limited compensation cannot be ignored when planning long-term financial goals.

Ultimately, aspiring accountants in Delaware must weigh these factors—salary, benefits, job stability, and personal fulfillment—carefully. The highest salary does not guarantee the best fit, and the most stable environment may not offer the greatest professional growth. Understanding these trade-offs is crucial for making an informed career decision.

What regulations and ethical considerations should I know regarding accounting practice in Delaware?

Accountants in Delaware operate under a stringent regulatory framework aimed at ensuring professionalism and ethical conduct. The Delaware Board of Accountancy oversees licensing and disciplinary processes, aligning state requirements with the AICPA Code of Professional Conduct. While this alignment suggests a uniform standard, one might question whether such strict adherence limits flexibility or innovation in ethical decision-making within diverse accounting contexts.

To become a licensed CPA in Delaware, candidates must pass the Uniform CPA Examination and meet state-specific experience requirements. This pathway emphasizes formal education and practical experience, but it raises the issue of whether these criteria sufficiently prepare accountants for the complexities of modern financial environments or if they overly prioritize traditional qualifications at the expense of emerging skills.

Continuing professional education is mandatory, with an expectation of 80 hours every two years. This requirement supports ongoing competence but also prompts reflection on the balance between regulatory demands and practical learning, especially when accounting standards and technologies evolve rapidly. Are current CPE models adaptive enough to prepare accountants for future challenges?

Ethical obligations in Delaware focus heavily on objectivity, confidentiality, and accuracy. The Board actively investigates violations ranging from negligence to fraud, imposing penalties including fines and license suspension. However, the increasing number of disciplinary actions may indicate either improved enforcement or rising ethical challenges in the profession. This trend invites debate about the adequacy of existing ethical frameworks and whether they adequately address contemporary pressures faced by accountants, such as digital data security and complex financial instruments.

Ultimately, prospective accountants must critically assess how Delaware’s regulatory environment shapes their professional responsibilities and consider how they might navigate ethical dilemmas in a constantly changing financial landscape.

What is the continuing educational requirement for accountants in Delaware?

Accountants licensed in Delaware must meet continuing professional education (CPE) requirements, which mandate a minimum of 80 hours every two years. This substantial time commitment raises questions about the balance between maintaining professional competence and the practical demands on accountants’ schedules. While the emphasis on ongoing education is intended to keep practitioners current with accounting standards and ethics, one might consider whether such a rigid hour requirement effectively measures true professional growth or simply encourages a checkbox mentality.

Within the required 80 hours, at least 4 must focus specifically on ethics, reflecting Delaware’s prioritization of integrity in the profession. This focus aligns with broader ethical standards but also invites reflection on whether mandated ethics hours translate into more ethical behavior in practice, or if ethics education could be better integrated throughout other CPE topics rather than isolated.

The Delaware Board of Accountancy accepts credits from various approved providers, including live courses, webinars, and self-study programs. This flexibility suggests recognition of diverse learning preferences, yet it also poses a question about the consistency of educational quality across different formats. Can self-study programs truly match the impact of interactive learning, or does such flexibility risk diluting the intended rigor of continuing education?

Non-compliance with Delaware’s CPE rules can lead to fines, license suspension, or revocation, underscoring the seriousness of this obligation. However, the punitive approach might prompt debate regarding whether penalties effectively motivate genuine learning or simply enforce rule-following. The requirement to complete additional hours after a lapse also raises issues about how regulatory bodies balance enforcement with support for licensees’ professional development.

What career and advancement opportunities are available for accountants in Delaware?

For those considering an accounting career in Delaware, engaging with professional organizations is often recommended as a pathway to career advancement. The Delaware Society of Certified Public Accountants (DSCPA) is a prominent example, offering continuing professional education (CPE) and networking events tailored to local industry needs. However, one might question whether reliance on such state-specific groups limits exposure to broader perspectives or innovative practices seen in larger markets. While DSCPA fosters connections and keeps members informed on regional regulatory changes, it is worth considering how participation in national organizations might complement this local focus.

Indeed, the AICPA provides resources extending beyond Delaware’s borders, including certifications and advocacy that can significantly enhance an accountant’s professional profile. For aspiring accountants, balancing involvement between Delaware’s local chapters and national bodies may be critical for holistic career growth. Networking opportunities through Delaware’s universities, such as the University of Delaware and Delaware State University, also play a pivotal role. These institutions host career fairs and alumni events that can facilitate real-world connections, though the effectiveness of these events depends largely on individual initiative and the strength of local industry partnerships.

Considering accounting career growth in Delaware also means evaluating the state’s diverse sectors—corporate, government, and nonprofit—and their varying demands. The Delaware Department of Labor projects a steady 6% employment increase, suggesting opportunities but also increasing competition. Furthermore, understanding the average CPA salary in the region helps set realistic expectations. Ultimately, while networking and professional organizations provide valuable support, aspiring accountants must critically assess how these resources align with their personal career goals and the evolving market landscape.

Here's What Accountants Have to Say About Their Careers in Delaware

• Completing my accounting degree at the University of Delaware truly set the foundation for my career. The program’s focus on both theory and practical application helped me confidently start working in a local business, where I quickly realized how vital accurate financial management is for small enterprises. Delaware’s close-knit business community creates a supportive environment where accountants can directly contribute to the growth of startups and established companies alike. I find great satisfaction knowing my work helps foster a vibrant local economy while also advancing my career. Jessica
• My journey began at Delaware State University, where the curriculum emphasized professional development and ethical practices. Starting out in a local enterprise allowed me to navigate the unique challenges of Delaware’s tax laws and regulatory landscape, which differ from other states in meaningful ways. This experience sharpened my problem-solving skills and deepened my appreciation for the state’s business culture. Reflecting on my career, I value the opportunities for growth and advancement available here, especially for those committed to continuous learning. Marcus
• Pursuing accounting at Goldey-Beacom College opened doors I hadn’t anticipated. Beyond the solid academic foundation, I was drawn to the chance to make a tangible difference in my community by helping local organizations manage their finances responsibly. Delaware’s economic environment, with its mix of industries and entrepreneurial spirit, presents unique challenges that keep me engaged and motivated every day. This profession has not only enhanced my technical expertise but also deepened my passion for contributing to a thriving, diverse state economy. Amira

Other Things You Should Know About Becoming an Accountant in Delaware

What steps are required to apply for the CPA exam in Delaware?

To apply for the CPA exam in Delaware, candidates must first ensure they meet the Delaware Board of Accountancy’s educational requirements, which generally include 150 semester hours with a focus on accounting and business courses. This prerequisite raises questions about the accessibility of the profession, as not all candidates may find it feasible to meet such extensive credit requirements without additional time or expense. After confirming eligibility, applicants must submit a detailed application along with transcripts to the Board. Approval leads to receiving a Notice to Schedule (NTS), which is essential for selecting exam sections and proceeding with the testing process.

Candidates should then pay the necessary fees and navigate the scheduling system via the NASBA portal, a step that can be confusing for those unfamiliar with digital platforms. Additionally, Delaware mandates passing all exam sections within an 18-month rolling period, placing pressure on candidates to plan strategically. Understanding these steps critically can help aspirants avoid common pitfalls and manage expectations realistically.

What are the eligibility requirements for taking the CPA exam in Delaware?

To take the CPA exam in Delaware, candidates must fulfill several educational and professional criteria established by the Delaware Board of Accountancy. These requirements include:

• Completion of at least 150 semester hours of college education, typically encompassing a bachelor’s degree.
• A minimum of 24 semester hours in accounting subjects to ensure specialized knowledge.
• An additional 24 semester hours in business-related courses, reflecting the importance of understanding broader business contexts.
• Being at least 18 years old and maintaining a clean professional record, as character and fitness evaluations are part of the process.

While work experience is not compulsory to sit for the exam, it is necessary for licensure after passing. This separation raises questions about whether practical experience should be integrated earlier to better prepare candidates. Individuals should critically assess these requirements and prepare comprehensive documentation to avoid delays during application.

How many attempts are allowed to pass the CPA exam in Delaware?

The Delaware Board of Accountancy does not impose a fixed limit on the total number of attempts a candidate can make to pass each section of the Uniform CPA Examination. However, this flexibility comes with important conditions to consider:

• Each section must be passed within an 18-month rolling window starting from the date the candidate first passes any section.
• If all four sections are not passed within this timeframe, previously earned credits expire, requiring retakes.
• Candidates can attempt each section up to four times per year, with mandatory waiting periods between attempts.

While this system supports multiple opportunities to succeed, it also raises questions about the pressure to pass quickly and the potential for repeated retakes. The 18-month window enforces a pace that balances flexibility with accountability, but some may argue it could disadvantage those needing more time due to personal or professional commitments. Ultimately, Delaware’s approach attempts to uphold exam integrity while accommodating diverse candidate needs.

Do I need a supervised accounting experience to qualify as an accountant in Delaware?

Yes, to qualify as a Certified Public Accountant (CPA) in Delaware, you must complete supervised accounting experience. This is not merely a formality but a mandated requirement by the Delaware Board of Accountancy, emphasizing practical training under the guidance of a licensed CPA. The requirement is set at a minimum of one year, or approximately 2,000 hours, of relevant work experience. This ensures candidates don’t just rely on academic knowledge but also gain hands-on skills in real-world accounting environments.

The types of qualifying experience cover several core areas within the profession, including:

• Auditing, where you learn to examine financial statements and ensure compliance with regulations.
• General accounting tasks such as bookkeeping, financial reporting, and managing accounts.
• Tax preparation, which involves understanding tax laws and preparing returns for individuals or businesses.
• Consulting services that might cover financial planning, risk assessment, or business advisory roles.

These experiences typically take place in settings such as public accounting firms, corporate accounting departments, government agencies, or nonprofit organizations. However, the crucial factor remains the supervision by a licensed CPA who can verify and attest to the quality and scope of your work. This requirement raises questions about access—does every aspiring accountant have equal opportunity to find appropriate supervision? Furthermore, while this structured experience aims to uphold high professional standards, some might argue that it could limit flexibility for candidates working in emerging or nontraditional accounting roles where direct CPA supervision is less common.

Ultimately, Delaware’s insistence on supervised experience reflects a commitment to ethical practice and professional competence, but it also challenges candidates to navigate the practicalities of securing the right kind of mentorship and work environment.

References:

• American Institute of Certified Public Accountants. (2024). Everything You Need to Know About the CPA Exam. AICPA.
• Macon, S. (2024, December 1). Accounting Career Path: Roles, Salaries, Progression. 300 Hours. 
• National Association of State Boards of Accountancy. (2024). Uniform CPA Examination Candidate Guide. NASBA. 
• O*NET OnLine. (2024). Delaware Employment Trends: 13-2011.00 - Accountants and Auditors. onetonline.org. 
• O*NET OnLine. (2024). Delaware Wages: 13-2011.00 - Accountants and Auditors. onetonline.org.
• Russ Hadick & Associates, Inc. (2024). Accounting Job Market and Salary Trends in 2024. rharecruiters.com. 
• Tobin, J. (2024, December 12). Delaware CPA Requirements. Accounting.com.
• U.S. Bureau of Labor Statistics. (2024, April 3). Occupational Employment and Wage Statistics: 13-2011 Accountants and Auditors. BLS.
• U.S. Bureau of Labor Statistics. (2025, April 18). Occupational Outlook Handbook: Accountants and Auditors. BLS.