Date of Last Revision:    8/20/24

License Renewal Date
6/30 of odd years

CPE Reporting Period
7/1 to 6/30 biennially on odd years

General Requirements
80 hours, 20 hours per year

Ethics Requirement
Four (4) hours in a Delaware specific ethics course approved by the Board.

Other Requirements

• Eight (8) hours in accounting and auditing; and
• Eight (8) hours in tax; and
• Twenty (20) additional credit hours in either accounting, auditing or taxation

• College/University: Not accepted if basic/introductory accounting or a CPA exam preparation/review course. 
• Instruction: The maximum credit allowed for instructors is 50% of the total hours required.
• Published Materials: The maximum credit allowed for authored/published materials is 25% of the total hours required.
• Nano Learning: The maximum credit allowed for Nano learning is 5% of the total hours required. 
• Self-Study: The maximum credit allowed for self-study is 30% of the total hours required. 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. 
• Specialized Group Learning: Specialized group learning activities presented by a group other than a qualifying sponsor and participation and work on a technical committee that requires specialized knowledge in technical fields of study are limited to 25% of total hours required.

Credit Calculation

• Instruction: 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 credit for repeat instruction is allowed unless the material has substantially changed.
• Partial Credit: Half credit accepted after the first full hour earned; except for Nano learning which is accepted in 0.2 increments.
• Published Materials: One hour of CPE credit is granted for each 50 minutes preparation time on a self-declaration basis.
• University/College Credit: One (1) semester hour equals 15 CPE hours, One (1) quarter hour equals ten (10) CPE hours.  No CPE credit shall be given for non-credit courses. 

View Delaware State Board Contact Information