Delaware CPA CPE Requirements

How to reach the regulator directly.

Delaware Division of Professional Regulation / Board of Accountancy
Cannon Building, Suite 203
861 Silver Lake Blvd.
Dover, DE 19904

Tel: (302) 744-4500
Fax: (302) 739-2711

Email: customerservice.dpr@state.de.us

The regulator's own published rules and related resources.

Delaware State Board of Accountancy

The total continuing education hours required.

80 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Effective July 1, 2017: Annual Requirement: Beginning on July 1, 2017, each permit holder must complete at a minimum 20 hours of continuing professional education in each year of the reporting period.

• Note from the DE Board: In the current reporting period of 7/1/2017 through 6/30/2019, you will need at least 20 hours of CPE during the year 7/1/2017 through 6/30/2018 and at least 20 hours during the year 7/1/2018 through 6/30/2019. For example, if your total CPE requirement is 80 hours, the CPE requirement is met if you complete 30 hours from 7/1/2017 through 6/30/2018 and the remaining 50 hours from 7/1/2018 through 6/30/2019. However, you will not meet the CPE requirement if you complete only 10 hours in the first year and 70 hours in the second year of the reporting period.

Effective July 1, 2010: Effective as of the licensure renewal period beginning July 1, 2011: Each permit holder must have completed at least 80 hours of acceptable continuing professional education each biennial reporting period. Each biennial reporting period ends on June 30 of each odd-numbered year. The eighty hours of acceptable continuing professional education submitted must have been completed in the immediately preceding two-year period and must include eight (8) credit hours in accounting and/or auditing and eight (8) credit hours in taxation and four (4) credit hours in a Delaware specific ethics course (approved by the Board). In addition to these 20 specified hours, each permit holder must complete at least an additional twenty (20) credit hours in either accounting, auditing or taxation.

Prior to July 1, 2010: Effective through the licensure renewal period ending June 30, 2011: Each permit holder must have completed at least 80 hours of acceptable continuing professional education each biennial reporting period. Each biennial reporting period ends on June 30 of each odd-numbered year. The eighty hours of acceptable continuing professional education submitted must have been completed in the immediately preceding two-year period and must include a minimum of sixteen (16) credit hours in accounting and/or auditing and a minimum of sixteen (16) credit hours in taxation and four (4) credit hours in a Delaware specific ethics course (approved by the Board).

Composition of Continuing Professional Education: The specific course requirements are set forth above. Elective credit hours may be satisfied by general subject matters so long as they contribute to the professional competence of the individual practitioner. Such general subject matters include, but are not limited to, the following areas:

• Accounting
• Administrative Practice
• Auditing
• Business Law
• Communication Arts
• Computer Science
• Economics
• Finance, Production and Marketing
• Management Services, Mathematics, Statistics, Probability, and Quantitative
• Applications in Business
• Personnel Relations, Business Management and Organization
• Social Environment of Business
• Specialized Areas of Industry
• Taxation.

Effective May 1, 2005: Ethics Requirement: Effective For all compliance periods ending on June 30, 2007 or later: Licensees must complete at least four (4) credit hours in a Delaware specific ethics course approved by the Board.

How the reporting cycle is structured.

Biennial.

When a reporting cycle begins.

July 1, odd-numbered years.

How completed credits are reported to the regulator.

License renewal may be accomplished online at www.dpr.delaware.gov. Each permit holder shall attest as to whether the continuing professional education was completed as per regulations.

Effective July 1, 2017: Attestation shall be completed electronically.

Prior to July 1, 2017: Attestion may be completed electronically if the renewal is accomplished online. In an alternative, paper renewal documentation that contains attestation of completion can be submitted.

Evidence of Completion: Retention: Primary responsibility for documenting the Board's continuing professional education requirements rest with the applicant. Evidence in support of the requirements should shall be retained for a period of five years after completion of the educational activity.

• Sufficiency of evidence includes retention of course outlines and such signed statements of attendance as may be furnished by the sponsor.
• For courses taken for scholastic credit in accredited universities or colleges, evidence of satisfactory completion of the course will satisfy the course outline and attendance record.
• For non-credit courses at accredited universities or colleges, a statement of the hours of attendance signed by the instructor or an authorized official of the sponsoring institution, must be obtained and retained by the applicant. Course outlines may be retained by the sponsoring institution for a period of five years in lieu of retention of the outlines by the applicant.

The renewal or reporting deadline.

60 days prior to the permit renewal date.

Because the reporting date precedes the end of the continuing education cycle, licensees who have not yet completed their continuing education requirement should detail on the renewal form how they plan to complete their CPE by June 30th and then follow-up by sending a statement that they have completed the CPE as planned.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Audits will be performed by the Board to ensure compliance with the continuing professional education requirements.

The Board will notify permit holders within sixty (60) days of June 30 of each biennial renewal period that they have been selected for audit.

Permit holders selected for random audit shall be required to submit a summary of their continuing professional education attendance on a Board approved log with verification within thirty (30) days of receipt of notification of selection for audit.

Verification shall include such information necessary for the Board to assess whether the course or other activity meets the continuing professional education requirements. While course brochures may be used to verify hours, they are not considered to be acceptable proof for use of verification of course attendance. Verification must include, but is not limited to, the following information:

• Date of course;
• Location of course, if applicable;
• Field of study;
• Sponsor of course;
• Title of course or description of content;
• Number of hours claimed; and
• Type of instructional/delivery method.

The Board shall review all documentation submitted by permit holders pursuant to the audit. If the Board determines that the permit holder has met the continuing professional education requirements, his or her permit shall remain in effect. If the Board determines that the permit holder has not met the requirements, the permit holder shall be notified and a hearing may be held pursuant to the Administrative Procedures Act. The hearing will be conducted to determine if there are any extenuating circumstances justifying the noncompliance with the continuing professional education requirements. Unjustified noncompliance with the requirements set forth in these Rules and Regulations shall constitute a violation and the permit holder may be subject to one or more of the disciplinary sanctions. The Board has the authority to enter into a consent agreement with the permit holder prior to conducting a hearing.

Reduced or prorated requirements for a first renewal.

Proration: Continuing professional education requirements shall be prorated for new permit holders only. Thereafter all permit holders are required to complete at least eighty hours of acceptable continuing professional education biennially.

If the initial permit was issued less than one year prior to the renewal date, there shall be no continuing education requirement for that period. [Effective July 1, 2017:] The requirement of a minimum of 20 hours to be completed in each year shall be waived.

If the initial permit was issued at least one year, but less than two years prior to the renewal date, the continuing education requirement shall be 40 hours for that period, [Effective July 1, 2017:] and the requirement of a minimum of 20 hours to be completed in each year shall be waived. The 40 hours of continuing professional education shall consist at a minimum of eight (8) credit hours in accounting and/or auditing and eight (8) credit hours in taxation and four (4) credit hours in a Delaware specific ethics course approved by the Board.

• NOTE: Prior to July 1, 2017: CeriFi had independently confirmed with the DE Board that "effective as of the licensure renewal period beginning July 1, 2011, the 40 hours of acceptable continuing professional education submitted must include eight (8) credit hours in accounting and/or auditing and eight (8) credit hours in taxation and four (4) credit hours in a Delaware specific ethics course approved by the Board. In addition to these 20 specified hours, each permit holder must complete at least an additional twenty (20) credit hours in either accounting, auditing or taxation. Even though the licensee has the 40 CPE requirement, they still need to do the mandatory credits listed above, which will give them the 40 hours required."

Who may be excused from all or part of this requirement.

Updated July 1, 2017: The Board has the authority to make exceptions to the continuing professional education requirements for reasons including, but not limited to, health, military service, foreign residency, and retirement. Requests for exceptions shall be made in writing and received by the Board prior to the applicable renewal period.

Prior to July 1, 2017: In addition to the exceptions noted above, the Board also had the authority to make exceptions to the continuing professional education requirements for foreign residency.

Inactive Status:

The Board may make an exception to the requirement set out in subsection 7.2.1 for a CPA permit holder who has been granted inactive status and who does not perform or offer to perform one or more kinds of services involving the use of accounting or auditing skills, including the issuance of reports on financial statements or other compilation communication, or of one or more kinds of management advisory, financial advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. Those requesting inactive status and those granted inactive status must comply with all of the following requirements.

1. Permit holders who request inactive status must do so on forms prescribed by the Board. Inactive status is not valid until approved by the Board.
2. Permit holders granted an exception by the Board must place the word “inactive” adjacent to their CPA title on any business card, letterhead or any other document or device, with the exception of their CPA certificate, on which their CPA title appears.
3. Permit holders granted an exception by the Board must comply with a re-entry continuing professional education requirement defined by the Board as set out in subsection 7.2.8.4 and must request re-entry on forms prescribed by the Board and be approved for re-entry before they may discontinue use of the word “inactive” in association with their CPA title.
4. Permit holders requesting re-entry must comply with the continuing professional education requirement as set out in subsection 7.2.1.1 in the two-year period prior to the date of application for re-entry.

CPAs who hold expired permits to practice as of July 1, 2016 may apply to have their permit to practice reinstated after completing the continuing professional requirement set out in subsection 7.2.1.1 during the current renewal period from July 1, 2015 to June 30, 2017.

• CPAs who hold expired permits to practice as of July 1, 2016 and who fail to meet the permit reinstatement requirement of subsection 7.2.9 [above] must meet all of the requirements for initial issuance of permits to practice.

Whether unused credits can apply to the next period.

Not permitted.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Breakdown of Specific Requirements:

Effective July 1, 2017: Annual Requirement: Beginning on July 1, 2017, each permit holder must complete at a minimum 20 hours of continuing professional education in each year of the reporting period.

Reporting Method:

Effective July 1, 2017: Attestation shall be completed electronically.

Requirements for New Licensees:

Effective July 1, 2017: For new licensees with initial permits issued less than one year prior to the renewal date, the requirement of a minimum of 20 hours to be completed in each year shall be waived.

Effective July 1, 2017: For new licensees with initial permits issued at least one year, but less than two years prior to the renewal date, the requirement of a minimum of 20 hours to be completed in each year shall be waived.

Breakdown of Specific Requirements:

Effective July 1, 2010: Effective as of the licensure renewal period beginning July 1, 2011: Each permit holder must have completed at least 80 hours of acceptable continuing professional education each biennial reporting period. Each biennial reporting period ends on June 30 of each odd-numbered year. The eighty hours of acceptable continuing professional education submitted must have been completed in the immediately preceding two-year period and must include eight (8) credit hours in accounting and/or auditing and eight (8) credit hours in taxation and four (4) credit hours in a Delaware specific ethics course (approved by the Board). In addition to these 20 specified hours, each permit holder must complete at least an additional twenty (20) credit hours in either accounting, auditing or taxation.

Requirements for New Licensees:

• NOTE: For CPE periods beginning July 1, 2011: CeriFi has confirmed with the DE Board that new licensees who have a pro-rated 40-hour requirement must, out of the 40 hours, complete a minimum of four (4) credit hours in accounting and/or auditing, four (4) credit hours in taxation, and four (4) credit hours in a Delaware specific ethics course (approved by the Board). In addition to these 12 specified hours, each permit holder must complete at least an additional ten (10) credit hours in either accounting, auditing or taxation.

Effective May 1, 2005: Ethics Requirement: Effective For all compliance periods ending on June 30, 2007 or later: Licensees must complete at least four (4) credit hours in a Delaware specific ethics course approved by the Board.