Delaware CPA CPE Requirements

  • Feb 3
Delaware CPA CPE Requirements

Overall Delaware CPA CPE Requirements

Many professional licensing organizations use CPE as a way of keeping members up-to-date on important topics while also developing their skills. However, the requirements for recertification often vary by location, as with the AICPA. Because each state is governed by a state Board of Accountancy, the rules differ from one place to another. For example, the Delaware CPA CPE requirements aren’t necessarily the same as those in other states. So, it’s important for CPAs to recognize the state requirements they must meet for license renewal.

Overall, licensees residing in Delaware must renew their license every two years. And they must also complete at least 20 CPE hours of each year, with 80 hours every recertification period. The table below further details the recertification limitations and deadlines for Delaware.

License Renewal DateCPE Reporting PeriodTotal CPE HoursSelf-Study Credit Limitations
June 30 of odd yearsJuly 1 – June 30 biennially on odd years80 hoursMaximum of 30% of total required hours

Subject Area Requirements

Every recertification period, Delaware CPAs must complete 8 hours in Accounting and Auditing and a further 8 hours in Tax. Additionally, they must obtain 20 credit hours in either Accounting, Auditing or Taxation.

Credit Limitations and Calculation

In Delaware, CPAs who instruct over accounting or auditing topics can obtain up to 50% of the total hours required. Overall, individuals can earn 1 CPE credit for each hour as an instructor. And additionally, 2 hours of credit for each classroom hour for research and presentation. No credit accrues for repeat instruction unless the material has been substantially altered or changed.

CPAs actively enrolled in college or university courses can also claim 5 CPE hours per semester hour. Furthermore, they can obtain 1 CPE hour for each hour of non-credit classroom participation.

Overall, the maximum credit allowed for authorship and subsequent publication is 20 hours. However, for calculation, 1 hour of credit is granted for each 50 minutes of participation time on a self-declaration basis.

Generally, the maximum credit allowed for self-study is 30% of the total required hours. Furthermore, the Board determines the amount of credit and will not approve any program without sufficient evidence of completion.

Other Policies and Exemptions

Licensed members in any of the following categories are automatically exempt. As such, they have no requirement to meet CPE stipulations, given that they offer no services to any parties.

  • Retirees
  • Members who are currently unemployed
  • Licensees who have temporarily left the workforce
  • Individuals who have formally listed their AICPA status as “inactive”

Additional Resources for Delaware CPA CPE Requirements

Article written by Braden Norwood

Last updated June 10, 2024