Delaware
State CPE Requirements
State Board Website:
License Renewal Deadline:
6/30 of odd years
CPE Reporting Period:
7/1 to 6/30 biennially on odd years
Total CPE Hours Required:
80 hours
Minimum CE Hours per year:
20 hours
Ethics Requirements:
Four (4) hours in a Delaware specific ethics course approved by the Board.
Credit Limitations:
• 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 20 hours.
• 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.
Other Subject Area 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