Delaware CPA (Certified Public Accountant) Continuing Education Requirements
Requirements Overview
Delaware's CPE requirement totals 80 hours per two-year renewal period running from July 1 to June 30 of odd-numbered years. Each year requires a minimum of 20 hours. The state mandates subject-specific minimums: 8 hours in accounting and/or auditing, 8 hours in taxation, and 4 hours in a Board-approved Delaware-specific ethics course.
The ethics course requirement is notably strict — only Delaware-specific courses approved by the Board qualify. Generic ethics courses will not count toward this requirement. Course approval is managed through the DELPROS portal, and the Board publishes lists of approved ethics courses.
New licensees receive a prorated schedule: those licensed for less than one year at their first renewal owe no CPE, while those licensed between one and two years need only 40 hours. CPAs returning from inactive status follow the same prorated schedule. Do not upload CPE documentation into DELPROS unless you are specifically selected for audit.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Accounting and/or Auditing | 8 | Every renewal | At least 8 hours in accounting and/or auditing per biennial renewal period. |
| Taxation | 8 | Every renewal | At least 8 hours in taxation per biennial renewal period. |
| Ethics (Delaware-specific) | 4 | Every renewal | 4 hours in a Board-approved Delaware-specific ethics course per renewal period. |
First Renewal vs. Standard Renewal
Exemptions
- New Licensee (Less Than 1 Year) — Licensees with less than one year of licensure at first renewal are exempt from CPE.Only applies to first renewal
- Inactive Status Re-Entry — Re-entering from inactive status follows the same prorated schedule as first-time renewals.Must complete prorated CPE based on time since reactivation
How You Can Complete Your CE
Provider Requirements
Delaware requires Board-approved courses. Course approval requests must be submitted via DELPROS Service Request portal. The Board publishes lists of approved ethics courses (e.g., 2021, 2023 approved ethics courses).
Tips for Delaware CPAs
- Only Board-approved Delaware-specific ethics courses count — check the Board's approved ethics course list before enrolling.
- Do not upload CPE certificates to DELPROS unless selected for audit. The Board is explicit about this.
- New licensees or those returning from inactive status get prorated requirements — less than one year means zero CPE at first renewal.
- Plan your subject-specific hours early: 8 in accounting/auditing, 8 in taxation, and 4 in Delaware ethics leaves only 60 elective hours.