All permit holders in Delaware must complete continuing professional education to maintain their license. Delaware operates on a biennial reporting period from July 1 through June 30 of odd-numbered years. Licenses renew biennially
on June 30 of odd-numbered years.
Biennial CPE requirements
Each permit holder must complete at least 80 hours of acceptable CPE during each biennial reporting period. The 80 hours must be completed in the immediately preceding two-year period.
Each permit holder must complete a minimum of 20 hours of CPE in each year of the reporting period.
The 80 hours must include:
- 8 hours in accounting or auditing
- 8 hours in taxation
- 4 hours in a Delaware-specific ethics course approved by the Board
- 20 additional hours in accounting, auditing or taxation, or any combination of these subjects
Delaware ethics CPE requirements
Four hours in a Delaware-specific ethics course approved by the Board are required each biennial reporting period. These ethics courses must be specifically approved by the Delaware State Board of Accountancy for the current reporting
period.
The Delaware State Board of Accountancy maintains and updates a list of approved Delaware-specific ethics courses for each reporting period. Licensees should confirm course approval directly with the Board.
Subject-area breakdown
Of the 80 total hours required:
- 20 hours are specified hours: 8 accounting or auditing, 8 taxation and 4 Delaware ethics
- 20 additional hours must be in accounting, auditing or taxation
- 40 hours may be in elective subjects that contribute to professional competence
Credit limitations
Self-study: No more than 30% of total required hours may be completed through self-study, up to 24 hours.
Instruction: No more than 50% of total required hours may be earned as an instructor, up to 40 hours. Credit is equal to one hour for each hour as an instructor plus two additional hours for each classroom hour for
research and presentation. Credit for repeat instruction is not allowed unless the material has substantially changed.
Published materials: No more than 25% of total required hours may be earned through authored or published materials, up to 20 hours. One hour of CPE credit is granted for each 50 minutes of preparation time on a self-declaration
basis.
Nano Learning: No more than 5% of total required hours may be earned through Nano Learning, up to 4 hours. Nano Learning is accepted in 0.2 increments.
Specialized group learning: Specialized group learning activities presented by a group other than a qualifying sponsor, and participation in technical committees requiring specialized knowledge, are limited to 25%
of total required hours, up to 20 hours.
Acceptable programs of study
Delaware does not preapprove continuing education programs or sponsors. However, Delaware accepts courses from sponsors listed on the NASBA National Registry.
CPE credit hours may be satisfied by general subject matters as long as they contribute to the professional competence of the individual practitioner. Acceptable subject areas include accounting, auditing, business law, communications
and marketing, computer software and applications, economics, finance, information technology and data analysis, management services, personnel relations, business management and organization, regulatory ethics, personal development,
specialized knowledge and taxation.
New licensee requirements
The amount of CPE required for first-time renewals depends on when the license was issued:
- Licensed less than one year: No CPE required
- Licensed more than one year but less than two years: 40 hours of approved CPE required, and the minimum 20 hours per year requirement is waived
Renewing your Delaware CPA license
Licenses renew biennially on June 30 of odd-numbered years. The biennial reporting period runs from July 1 through June 30 of odd-numbered years. For example, July 1, 2025, through June 30, 2027.
During renewal, applicants will be asked to attest that they have completed the required CPE. The Board may select permits for random audit.
Applicants must retain CPE documentation for five years after completion of the educational activity.
The permit renewal fee is $165.