Delaware CPA Requirements for Continuing Professional Education
For many organizations which certify business professional, continuing professional education is a primary way of ensuring their members remain up-to-date on important industry-specific topics and keep developing their skills. However, the requirements for recertification often vary by location, as with the American Institute of Certified Public Accountants (AICPA). Because each state is its own jurisdiction, governed by the state Board of Accountancy, the stipulations look different from one place to another, and it is important for CPAs to remain knowledgeable regarding the state requirements they must meet for license renewal.
Licensees residing in Delaware are required to renew their license every two years, and they must complete at least 20 hours of continuing professional education per annum, with 80 hours every recertification period. The table below further details the recertification limitations and deadlines for Delaware.
|License Renewal Date||CPE Reporting Period||Total CPE Hours||Self-Study Credit Limitations|
|June 30 of odd years||July 1 – June 30 biennially on odd years||80 hours||Maximum of 30% of total required hours|
Subject Area Requirements
The subject area requirements for CPAs in Delaware include 8 hours in Accounting and Auditing, 8 hours in Tax, and 20 additional credit hours in either Accounting, Auditing or Taxation each recertification period.
Credit Limitations and Calculation
In the state of Delaware, CPAs who instruct or present over accounting and/or auditing related topics can receive up to 50% of the total hours required per recertification period. 1 hour credit will be given for each hour as an instructor plus 2 hours of credit for each classroom hour for research and presentation. No credit will be given for repeat instruction unless the material has been substantially altered or changed.
CPAs who are actively enrolled in college or university courses can claim CPE credit hours equal to 5 CPE hours per semester hour and 1 CPE hour for each hour of non-credit classroom participation.
The maximum credit allowed for authorship and subsequent publication is 20 hours. 1 hour of credit is granted for each 50 minutes of participation time on a self-declaration basis.
The maximum credit allowed for self-study is 30% of the total required hours. The amount of credit will be determined by the Board, which will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.
Other Policies and Exemptions
Licensed members who fall into any of the categories below are automatically considered exempt and have no requirement to meet continuing professional education stipulations, given that they offer no services to any parties.
- Those who are currently unemployed
- Those who have temporarily left the workforce
- Those who have formally listed their AICPA status as “inactive”
Additional CPE Resources for CPAs
Article written by Braden Norwood