How many CPE hours do Delaware CPAs need?

Delaware CPAs must complete 80 hours of continuing professional education (CPE) during each biennial (two-year) renewal period. A minimum of 20 hours must be completed in each year of the licensure period — you cannot defer all hours to the second year. The period runs July 1 through June 30 biennially on odd years.

When is the Delaware CPA CPE deadline?

Delaware CPA permits expire on June 30 of odd-numbered years. The most recent renewal deadline was June 30, 2025. The next renewal deadline is June 30, 2027. The current CPE reporting period runs from July 1, 2025 through June 30, 2027.

Does Delaware require a specific ethics course for CPAs?

Yes — Delaware requires 4 hours in a Delaware-specific ethics course that has been approved by the Delaware Board of Accountancy. Generic NASBA-approved ethics courses do not automatically satisfy this requirement; the course must specifically cover Delaware accountancy statutes and rules. Verify Board approval before selecting a course.

Does Delaware require taxation CPE for CPAs?

Yes — Delaware is one of the few states that mandates 8 hours in taxation as part of its CPE structure. This is in addition to the 8 hours required in accounting and auditing and the 4 hours of Delaware-specific ethics. Most states do not have a separate mandatory taxation requirement.

What is Delaware's self-study CPE limit?

Delaware caps self-study CPE at 30% of required hours, which means a maximum of 24 out of 80 hours can be completed via self-study formats. This is one of the stricter self-study limits in the country. Nano learning (short micro-burst courses) is further limited to 5% of required hours, or 4 hours per period.

What subjects are required in Delaware CPA CPE?

Delaware requires: (1) 8 hours in accounting and/or auditing, (2) 8 hours in taxation, (3) 4 hours in a Delaware-specific Board-approved ethics course, and (4) 20 additional hours in accounting, auditing, or taxation fields. The remaining 40 hours may be in any accounting-related subject. Total mandatory specific subjects: 40 of 80 hours.

Is there an annual minimum CPE requirement in Delaware?

Yes — Delaware requires a minimum of 20 CPE hours each year within the biennial period. You cannot complete all 80 hours in a single year and leave the other year empty. Both years must show at least 20 hours of CPE completion.

Can Delaware CPAs carry over excess CPE hours?

Delaware does not provide a formal CPE carryover provision. Hours earned above the 80-hour requirement in one period cannot be applied toward the next renewal cycle. Plan CPE to meet exactly the requirements without relying on future carryover.

What are the CPE requirements for newly licensed Delaware CPAs?

New licensee CPE requirements are prorated based on when in the cycle you received your license: (1) Licensed less than one year before the renewal date: no CPE required for that cycle. (2) Licensed more than one year but less than two years before renewal: 40 hours required. (3) Licensed prior to the start of the renewal cycle: full 80 hours required.

How do Delaware CPAs renew their license?

Delaware CPAs renew through DELPROS (Delaware Professional Regulation Online Service), the state's online portal. During renewal, licensees attest to completing the required CPE hours. CPE certificates and documentation should only be uploaded to DELPROS if you are selected for a random audit — otherwise, retain records for inspection. It is illegal to practice in Delaware while your permit is expired.

What happens if a Delaware CPA misses the renewal deadline?

Delaware allows late renewal within one year after the expiration date through DELPROS. A late fee applies in addition to the standard renewal fee. During any lapse — including while a late renewal is pending — you cannot legally practice as a CPA in Delaware. Reinstatement after more than one year requires a more complex process.

How much instruction credit counts toward Delaware CPE?

Instruction credit is capped at 50% of total required hours (40 of 80 hours). Instructors earn one credit per teaching hour, plus up to two preparation hours per classroom hour (prep capped at twice the presentation time). Published materials authorship is limited to 25% (20 of 80 hours), at one credit per 50 minutes of preparation.

Delaware CPA CPE Requirements — June 30 Biennial (Odd Years), 80 Hours, Mandatory Taxation & DE Ethics

Current CPE Period Active: July 1, 2025 – June 30, 2027. The next Delaware CPA permit renewal deadline is June 30, 2027. You must earn at least 20 CPE hours per calendar year — you cannot save all 80 hours for year two. Start tracking now.

At a Glance: Delaware CPA CPE Requirements

CPE Reporting Period

Jul 1 – Jun 30

Biennially on odd years

Next Renewal Deadline

Jun 30, 2027

Current period: 2025–2027

Total Hours Required

80 hours

Per 2-year period

Annual Minimum

20 hrs/year

Both years required

Requirement	Details
Total CPE hours	80 hours per biennial period
Annual minimum	20 hours per year (non-deferrable)
Accounting & Auditing	8 hours minimum (mandatory)
Taxation	8 hours minimum (mandatory)
Ethics	4 hours — Delaware-specific Board-approved course only
Additional technical	20 hours in accounting, auditing, or taxation
Flexible hours	40 hours in any accounting-related subject
Self-study cap	30% maximum (24 of 80 hours)
Nano learning cap	5% maximum (4 of 80 hours)
Instruction credit cap	50% (40 hours)
Published materials cap	25% (20 hours)
Carryover	No carryover provision
Renewal system	DELPROS (online portal)
Board	Delaware Division of Professional Regulation, Board of Accountancy

    What Makes Delaware Distinctive: Delaware is one of only a handful of states with a mandatory taxation CPE requirement (8 hours) separate from A&A. The Delaware-specific ethics requirement — a Board-approved course covering DE statutes, not just generic NASBA ethics — is also unusual. Combined with a 30% self-study cap (24 hours max), Delaware's CPE structure is among the most prescribed in the country.
  

Mandatory Subject Breakdown

Delaware prescribes exactly how 40 of your 80 required CPE hours must be distributed. The remaining 40 hours are flexible, but must be in accounting-related subjects:

Subject Category	Hours Required	Notes
Accounting & Auditing (A&A)	8 hours	Required for all licensees
Taxation	8 hours	Required for all licensees (unusual mandate)
Delaware-specific Ethics	4 hours	Board-approved DE course only — not generic NASBA ethics
Additional accounting, auditing, or taxation	20 hours	Must be in these three technical fields
Any accounting-related subject	40 hours	Flexible — any qualifying CPE topic
Total	80 hours	Per biennial period

In practice, your 80 hours break down as: 36 hours guaranteed in accounting/auditing/taxation categories (8+8+20), 4 hours in DE ethics, and 40 hours of discretionary accounting-related CPE. Taxation-heavy practitioners may naturally satisfy the 8-hour taxation mandate; general practitioners should plan specifically for it.

Delaware Ethics Requirement: Board-Approved Courses Only

Delaware's 4-hour ethics mandate is stricter than most states. You cannot use a generic NASBA-approved ethics course to satisfy the requirement — the course must be specifically approved by the Delaware Board of Accountancy and must cover Delaware accountancy statutes and rules.

Before purchasing any ethics course, verify that:

The course is on the Delaware Board's approved ethics course list
The course covers Delaware-specific statutes and regulations (not just the AICPA Code of Conduct alone)
The provider offers CPE in the delivery format you prefer (live webinar, self-study, in-person)

Contact the Delaware Board of Accountancy at (302) 744-4500 or visit dpr.delaware.gov/boards/accountancy for the current approved ethics course list.

Self-Study and Format Caps

Delaware imposes strict limits on passive CPE formats. The 30% self-study cap (24 hours) means the majority of your CPE must be earned through interactive or instructor-led formats:

Format	Maximum Hours	Percentage of 80 Total
Self-study (any format)	24 hours	30%
Nano learning (micro-courses)	4 hours	5%
Instruction / teaching	40 hours	50%
Published materials authorship	20 hours	25%
Interactive/group CPE (minimum)	56 hours	70% (implied minimum)

The nano learning cap (4 hours) applies within the self-study cap — nano learning is a subset of self-study, not additional. If you use 4 hours of nano learning, those count toward your 24-hour self-study maximum.

Annual Minimum: 20 Hours Per Year

Delaware's 20-hour-per-year annual minimum is one of the most important compliance rules to plan around. Unlike states that allow you to bank hours freely across a multi-year period, Delaware requires a hard floor each year:

Year	Minimum Hours Required	Period
Year 1 (2025)	20 hours	July 1, 2025 – June 30, 2026
Year 2 (2026)	20 hours	July 1, 2026 – June 30, 2027
Total	80 hours	Full period: Jul 1, 2025 – Jun 30, 2027

You can spread the remaining 40 hours however you prefer across the two years, but neither year can fall below 20 hours. If you complete 60 hours in year one, you still need at least 20 hours in year two.

New Licensee CPE Rules

Delaware prorates CPE requirements for CPAs who receive their license during an active renewal period:

Licensed…	CPE Required for This Cycle
Less than 1 year before renewal (after Jul 1, 2026)	0 hours — no CPE required for this cycle
More than 1 year but less than 2 years before renewal (Jul 1, 2025 – Jun 30, 2026)	40 hours
Prior to the start of the renewal cycle (before Jul 1, 2025)	Full 80 hours required

The prorated requirement still carries the annual minimum: if you owe 40 hours in a partial cycle, you must still meet the annual minimums proportional to your time in the period. Consult the Board for specific guidance on first-year annual minimum calculations.

CPE Period Timeline and Renewal Deadlines

Period	Renewal Deadline	Status
Jul 1, 2019 – Jun 30, 2021	Jun 30, 2021	Closed
Jul 1, 2021 – Jun 30, 2023	Jun 30, 2023	Closed
Jul 1, 2023 – Jun 30, 2025	Jun 30, 2025	Closed
Jul 1, 2025 – Jun 30, 2027	Jun 30, 2027	ACTIVE — current period
Jul 1, 2027 – Jun 30, 2029	Jun 30, 2029	Future

Renewal Process: DELPROS

Delaware CPA license renewal is managed through DELPROS (Delaware Professional Regulation Online Service). Key points:

Renewal notices are sent via email a few months before expiration — ensure your contact information is current
During renewal, you attest to completing the required CPE hours
CPE documentation (certificates) should only be uploaded to DELPROS if you are selected for a random CPE audit — otherwise, retain records internally
It is illegal to practice in Delaware while your permit is expired, including while a late renewal application is pending
Late renewal is allowed within one year of expiration; a late fee applies in addition to the standard renewal fee
Reinstatement after more than one year of expiration requires a separate, more complex process

For renewal fee amounts, consult the Delaware Board of Accountancy fee schedule.

Delaware vs. Neighboring States: CPE Comparison

State	Deadline	Hours	Annual Min	A&A	Taxation Required	Ethics	Self-Study Cap
Delaware (DE)	Jun 30 odd years	80/2yr	20/yr	8 hrs	Yes — 8 hrs	4 hr DE-specific	30% (24 hr)
Maryland (MD)	Dec 31 even years	80/2yr	None	None	No	4 hr (any NASBA)	None
Pennsylvania (PA)	Dec 31 odd years	80/2yr	20/yr	24 hr (attest)	No	4 hr (2 PA-specific)	None
New Jersey (NJ)	Dec 31 triennial	120/3yr	None	None	No	4 hr (any NASBA)	None
New York (NY)	Dec 31 annual	40/yr	40/yr	None	No	4 hr (NY-specific)	None
Virginia (VA)	Dec 31 biennial	120/2yr	None	8 hr (attest)	No	2 hr (any NASBA)	None

Delaware stands out as the only Mid-Atlantic state with a mandatory taxation CPE requirement. Its 30% self-study cap is also the most restrictive in the region.

CPE Documentation Requirements

CPE certificates of completion must show the following information to be accepted by the Delaware Board:

Course date(s)
Location (if applicable for in-person events)
CPE sponsor name
Field of study
Course title and content description
CPE hours claimed
Instruction delivery method (live, self-study, webinar, etc.)

Retain all CPE records for a minimum of 5 years. You only need to submit documentation to DELPROS if selected for a random audit — the Board conducts periodic CPE audits as a compliance check.

Frequently Asked Questions

Can I use any NASBA-approved ethics course to satisfy Delaware's ethics requirement?

No. Delaware requires a course specifically approved by the Delaware Board of Accountancy. The course must cover Delaware accountancy statutes and rules. Verify with the provider or the Board before purchasing a course to confirm it satisfies Delaware's specific requirement.

What happens if I complete only 15 hours in year one and 65 hours in year two?

You would be out of compliance. The 20-hour annual minimum applies to each year independently. Even though you hit 80 hours total, the year-one shortfall (15 instead of 20) is a violation. Both years must independently meet the 20-hour floor.

Is the 8-hour taxation requirement new?

The taxation mandate has been a feature of Delaware's CPE rules for some time. It distinguishes Delaware from the majority of states, which require only an ethics minimum and sometimes an A&A minimum for attest CPAs, but not a mandatory taxation block for all licensees.

Can I satisfy the A&A and taxation requirements with self-study courses?

Self-study courses can count toward the A&A and taxation subject requirements, but the 30% overall self-study cap (24 hours) still applies. If your A&A and taxation courses are self-study format, they consume part of your 24-hour self-study allowance. You cannot stack unlimited self-study hours just because they fall in required subject areas.

Do out-of-state CPAs licensed in Delaware have to follow Delaware's CPE rules?

Delaware's CPE requirements apply to Delaware CPA permits regardless of where the licensee resides. If you hold a Delaware permit in addition to permits in other states, you must satisfy Delaware's full requirements — including the 8-hour taxation mandate, DE-specific ethics, and 30% self-study cap — independently of your home state's requirements.

Official Contact Information

Resource	Details
Board	Delaware Board of Accountancy
Parent agency	Delaware Division of Professional Regulation (DPR)
Phone	(302) 744-4500
Website	dpr.delaware.gov/boards/accountancy
Online renewal	DELPROS — Delaware Professional Regulation Online Service
CPE audit info	dpr.delaware.gov/boards/accountancy/ce-audit-information

Track your Delaware CPE with CPETrack

Monitor hours by subject category, ensure the annual 20-hour minimum is met each year, and track your Delaware-specific ethics completion. Never miss a requirement.

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Last updated: June 30, 2026. Requirements verified from the Delaware Division of Professional Regulation and NASBA Registry. Always confirm current requirements directly with the Delaware Board of Accountancy before your renewal.