How many CPE hours do Delaware CPAs need?
At least 80 hours of acceptable CPE each biennial reporting period, completed in the immediately preceding two-year period.
A minimum of 20 hours must be completed in each year of the reporting period.
State license Info
Delaware
Delaware State Board of Accountancy · 24 Del. Admin. Code § 100-7.0
Delaware CPA CPE Requirements
Reviewed August 2026Delaware permit holders must complete at least 80 hours of acceptable CPE each biennial reporting period, which ends June 30 of each odd-numbered year. The 80 hours must include 8 credit hours in accounting or auditing, 8 credit hours in taxation, and 4 credit hours in a Delaware-specific ethics course approved by the Board. In addition to those 20 specified hours, each permit holder must complete at least a further 20 credit hours in accounting, auditing, or taxation.
That makes half the requirement subject-constrained. A minimum of 20 hours must also be completed in each year of the reporting period, and self-study is capped at 30% of the total.
How the 80 hours break down
One square equals one CPE hour in the two-year reporting period.
4 hrs — Delaware-specific ethics, Board-approved course only
8 hrs — Accounting or auditing
8 hrs — Taxation
20 hrs — Additional accounting, auditing, or taxation
40 hrs — Any qualifying subject · 20 hrs minimum each year
Delaware CPE at a Glance
| Total CPE hours | 80 hours each biennial reporting period, completed in the immediately preceding two-year period |
|---|---|
| Reporting period | July 1 to June 30 biennially, ending June 30 of each odd-numbered year (2023–2025, 2025–2027, and so on) |
| Annual minimum | 20 hours of CPE in each year of the reporting period |
| License renewal | June 30 of odd-numbered years, completed online at dpr.delaware.gov through DELPROS |
| Ethics requirement | 4 credit hours in a Delaware-specific ethics course approved by the Board. The Board publishes approved ethics course lists by year. |
| Accounting or auditing | 8 credit hours |
| Taxation | 8 credit hours |
| Additional subject hours | A further 20 credit hours in either accounting, auditing, or taxation, on top of the 20 specified hours above |
| Self-study cap | Maximum 30% of the total hours required — 24 hours |
| Nano learning cap | Maximum 5% of the total hours required — 4 hours |
| Instruction cap | Maximum 50% of the total hours required |
| Published materials cap | Maximum 25% of the total hours required, which is 20 hours |
| University/college | Not accepted if a basic or introductory accounting course, or a CPA exam preparation or review course |
| Reporting | Each permit holder attests electronically as to whether the CPE was completed. The Board performs audits to ensure compliance. |
| Inactive status | Inactive permit holders renew every two years but complete no CE while inactive. To reactivate, the holder must meet the CE requirement then in effect, completed within the two years before the reactivation application. |
Most common mistake
Using a general ethics course. Delaware requires a Delaware-specific ethics course approved by the Board, and the Board publishes approved course lists by year. Check that your course appears on the list covering your reporting period — an approval from an earlier cycle may not carry forward.
Delaware Ethics, Board-Approved Course Required
Board-Approved List Only
Delaware-Specific Ethics for CPAs
Satisfies the four-hour Delaware ethics requirement under 24 Del. Admin. Code § 100-7.2. Delaware requires the course to be a Delaware-specific ethics course approved by the Board, covering the AICPA Code of Professional Conduct alongside the state-specific rules governing professional conduct in Delaware.
- 4 CPE credits · Delaware-specific ethics
- Must appear on the Board's approved ethics course list for your period
- Counts within the 80-hour biennial total
Coming Soon4 CPE Credits View Course
NASBA Registry ID
#111907
Self-Study Cap
Delaware caps self-study at 30% of the requirement — no more than 24 of the 80 hours
Delivery Methods
Group Live; Group Internet Based; QAS Self-Study
Registrant
CPE Solutions, LLC dba Professionals Publishing Group
Deadlines & the Odd-Year Cycle
Delaware puts the CPE deadline and the renewal deadline on the same date, so there is no reporting cushion afterwards.
- July 1, odd year
Biennial reporting period opens
The 80 hours submitted must have been completed in the immediately preceding two-year period.
- Each June 30
20-hour annual minimum
Each permit holder must complete at least 20 hours of CPE in each year of the reporting period.
- Within the period
40 subject-specific hours
8 accounting or auditing, 8 taxation, 4 Delaware ethics, plus 20 more in accounting, auditing, or taxation.
- June 30, odd year
All 80 hours due and renewal
Renew online at dpr.delaware.gov and attest electronically as to whether the CPE was completed. Audits are performed by the Board.
- If expired
Late renewal window
It is illegal to practice in Delaware while your CPA or PA permit is expired. A late renewal application may be filed up to one year after the expiration date in DELPROS.
First renewal and re-entry from inactive status
How much CPE you owe at your first renewal depends on when the permit was issued within the licensure period.
- Licensed less than one year before the renewal date: no CPE is required.
- Licensed more than one year but less than two: 40 hours of approved CPE are required.
- Thereafter all permit holders are required to complete at least 80 hours of acceptable CPE biennially.
- The same tiers apply to a permit issued upon re-entry from inactive status.
- Inactive permit holders renew every two years but complete no CE while inactive. To reactivate, they must meet the CE requirement then in effect, completed within the two years before the reactivation application.
Delaware CPE Questions Answered
What is the Delaware CPA CPE reporting period?
July 1 to June 30 biennially, with each period ending June 30 of an odd-numbered year.
Recent cycles run 2023–2025, 2025–2027, and so on. Renewal falls on the same date the period closes.
What subject-area hours does Delaware require?
The 80 hours must include 8 credit hours in accounting or auditing, 8 credit hours in taxation, and 4 credit hours in a Delaware-specific Board-approved ethics course.
In addition to those 20 specified hours, each permit holder must complete at least a further 20 credit hours in either accounting, auditing, or taxation — so 40 of the 80 hours are subject-constrained.
Does Delaware require a state-specific ethics course?
Yes. Four credit hours must be in a Delaware-specific ethics course approved by the Board.
The Board publishes approved ethics course lists by year, so confirm your course appears on the list covering your reporting period. A general ethics course does not satisfy this requirement.
How much self-study CPE can a Delaware CPA claim?
The maximum credit allowed for self-study is 30% of the total hours required, which is 24 hours of the 80.
Nano learning is capped separately and more tightly, at 5% of the total — just 4 hours.
What are the Delaware caps on teaching and writing?
The maximum credit allowed for instructors is 50% of the total hours required, and for authored or published materials 25%, which is 20 hours.
The Board determines the amount of credit and will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.
Do college courses count toward Delaware CPE?
Not if they are basic or introductory accounting courses, or CPA exam preparation or review courses.
Other qualifying university coursework may count subject to the Board's determination of credit.
How do Delaware CPAs report CPE?
License renewal is accomplished online at dpr.delaware.gov, and each permit holder attests as to whether the CPE was completed as required.
The attestation is completed electronically, and audits are performed by the Board to ensure compliance with the CPE requirements.
What CPE does a newly licensed Delaware CPA need?
The amount depends on when the license was issued during the licensure period.
Licensed less than one year before renewal: no CPE required. Licensed more than one year but less than two: 40 hours of approved CPE. Thereafter, the full 80 hours biennially.
What are the CPE rules for inactive Delaware permit holders?
Inactive permit holders renew every two years, but no CE is required while inactive.
To reactivate, the permit holder must meet the continuing education requirement then in effect, and that CPE must have been completed within the two years before the reactivation application.
What subjects qualify for Delaware CPE?
The overriding consideration is whether the program is a formal program of learning which contributes directly to the professional competence of the permit holder.
Qualifying areas include accounting, administrative practice, auditing, business law, communication arts, computer science, economics, finance, management services, mathematics and statistics, personnel relations, business management and organization, specialized areas of industry, and taxation.
What happens if a Delaware permit expires?
It is illegal to practice in Delaware while your CPA or PA permit is expired.
A late renewal application may be filed up to one year after the expiration date in DELPROS.
How do I get a Delaware CPE course approved?
Submit a request through the DELPROS online portal using the Service Request function.
Have all of your course documentation available, as you must upload the information within the Service Request application.
Delaware State Board of Accountancy contact information
| Agency | Delaware State Board of Accountancy, Division of Professional Regulation |
|---|---|
| Address | Cannon Building, Suite 203, 861 Silver Lake Boulevard, Dover, DE 19904 |
| Phone | (302) 677-7312 |
| Fax | (302) 739-2711 |
| Website | dpr.delaware.gov — Board of Accountancy |
| CPE guidance | Continuing education and audit information |
Sources
- 24 Del. Admin. Code § 100-7.0, Issuance and Renewal of CPA Permits to Practice and Maintenance of Competency, including subsections 7.2.1 through 7.2.3
- 24 Del. C. § 108(e), continuing professional education
- Delaware Division of Professional Regulation — continuing education and audit information
- NASBA Registry — Delaware CPE requirements summary
This page summarizes Delaware CPE rules for general informational purposes and is drawn from 24 Del. Admin. Code § 100-7.0 and the Division of Professional Regulation's published guidance. The Board's approved Delaware ethics course list changes between cycles. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Updated At: 08-18-2026 4:10:00 PM
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