State CPE Licensing Requirements

Delaware CPE

Please note: The CPE Information provided in this section relates to CPAs only.
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Accepted:       Accepted
 
Renewal Date:       6/30 of odd years
 
Reporting Period:       7/1 to 6/30 biennially ending on odd-numbered years
 
Required Hours:       80 hours
 
Ethics Required:       Four (4) hours in a Delaware specific ethics course approved by the Board.
 
Subject Rqmts:      
  • 16 hours in accounting and auditing
  • 16 hours in tax
 
Credit Limits:      
  • The maximum credit for instructors shall not exceed 50% of the total requirement. One hour credit will be given for each hour as an instructor plus 2 hours credit given for each classroom hour for research and presentation. No repetitions allowed.
  • Academic credit limited to the following: Each semester hour equals 5 CPE hours; and each hour non-credit classroom presentation equals 1 CPE hour.
  • The maximum credit for self-study is 30% of the total hours required (24 hours). The amount of credit will be determined by the Board. The Board will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.
  • Credit for Authored Published materials is limited to 20 hours.
 
Other Policies:      
  • Authorship / Publications - 1 hour CPE credit is granted for each 50 minutes preparation time on a self-declaration basis.
  • Committee and Breakfast/Lunch/Dinner meetings - credit is only granted for meetings structured as continuing education programs.
  • Delaware accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors and the Quality Assurance Service.


Home State Exemption
For persons licensed in Delaware and another state, the Board may also provide by regulation that fulfillment of continuing professional education requirements of other states will be accepted in lieu of Delaware's requirements; provided that such other states require at least 80 hours of CPE in a 2-year period. If the other state does not have an ethics requirement, then the licensee must meet Delaware's ethics requirement as well as be Compliant in the other state.

 
Contact Info:       Delaware State Board of Accountancy
Cannon Building, Suite 203
861 Silver Lake Blvd.
Dover, DE 19904
Phone: 302-744-4500
Fax: 302-739-2711
 
Web address:       http://www.dpr.delaware.gov/boards/accountancy/index.shtml
 

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