Delaware

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:

College/University: Not accepted if the course is 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 the total hours required.

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