Delaware CPA CPE Requirements

Delaware CPAs must complete 80 hours of approved continuing professional education during each full 2-year licensure period. At least 20 hours must be completed in each year of the licensure period. Within the full requirement, Delaware requires 8 hours in accounting and/or auditing, 8 hours in taxation, and 4 hours in a Board-approved Delaware-specific ethics course. Delaware’s official CE page also points licensees to Section 7.2 of the Board’s rules for the complete requirements.

This page provides general educational information to help certified public accountants understand how Delaware determines CPA CPE requirements for license renewal, including annual minimums, subject-matter requirements, self-study limits, nano-learning limits, audit requirements, and inactive-status rules.

Delaware CPE Requirements at a Glance

The chart below summarizes the core CPE requirements every DE CPA must know:

License Renewal Date and CPE Reporting Period

All Delaware accountancy permits expire on June 30 of odd-numbered years. For a full licensure period, CPAs and PAs must complete 80 hours of approved CPE during the 2-year renewal period, with at least 20 hours in each year.

Delaware CPA Continuing Education Requirements for License Renewal

For a full renewal cycle, Delaware requires 80 hours of approved CPE. That total is not fully flexible. Delaware requires a yearly minimum, subject-specific hours, a Delaware-specific ethics course, and delivery-method limits for self-study and nano-learning.

Total CPE Hours Required

Delaware requires 80 hours of approved CPE during each full licensure renewal period. A minimum of 20 hours must be completed in each year of the licensure period.

Ethics Requirement

Delaware requires 4 hours in a Board-approved Delaware-specific ethics course during each full licensure period. The Board’s CE page links to approved Delaware ethics courses separately, which makes this more specific than a general ethics requirement.

Subject-Matter Allocation

Delaware’s 80-hour requirement includes at least:

• 8 hours in accounting and/or auditing
• 8 hours in taxation
• 20 additional credit hours in accounting, auditing, or taxation
• 4 hours in a Board-approved Delaware-specific ethics course

That means a large share of the Delaware CPE requirement must be completed in technical subject areas rather than general elective topics.

Self-Study Limitations

Delaware allows self-study CPE, but it is limited. Under Section 7.2.8.2 of the Board’s rules, self-study may not exceed 30% of the total CPE requirement. For a full 80-hour reporting period, that means no more than 24 hours may come from self-study. The rule also provides that a minimum of 1 credit must be earned initially, and after that, credits may be earned in 0.5-credit increments.

Nano-Learning

Delaware also limits nano-learning. Under Section 7.2.8.3, a single nano-learning program earns 0.2 credit, and nano-learning may not exceed 5% of the total CPE requirement. For a full 80-hour period, that means no more than 4 hours may come from nano-learning.

Reporting and Documentation

CPE is tracked in DELPROS. Licensees enter course information there, but they should not upload documentation unless they are notified that they have been selected for audit. If selected, they must upload certificates for each course entered in the CE Tracker. At a minimum, those certificates must show the course date, sponsor, field of study, course title or description, number of hours claimed, and delivery method.

First Reporting Period / Newly Licensed CPAs

If this is a first renewal or a re-entry from inactive status, Delaware applies a reduced requirement based on when the license was issued:

• Less than one year licensed: no CPE required
• More than one year but less than two years licensed: 40 hours required

For a full licensure period, the standard 80-hour requirement applies.

Inactive Status and Reactivation

Inactive permit holders renew every 2 years, but no CE is required while inactive. To reactivate, the permit holder must meet the continuing education requirement then in effect, and that CPE must have been completed within the 2 years before the reactivation application.

Delaware CPA CPE Courses: What to Know

Delaware’s rules are more structured than a simple 80-hour requirement. Course planning should account for:

• the 20-hour annual minimum
• the required accounting and auditing hours
• the required tax hours
• the additional 20 technical hours in accounting, auditing, or taxation
• the Delaware-specific ethics requirement
• the 30% cap on self-study
• the 5% cap on nano-learning

This means Delaware licensees should build their CPE plan deliberately rather than assuming any mix of formats and topics will satisfy renewal.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based format designed to support Delaware CPAs through accessible, on-demand learning. Licensees remain responsible for making sure any course they complete fits Delaware’s biennial total, annual minimum, subject-area requirements, and delivery-method limits. Because Delaware caps self-study at 30% of the total requirement, audio-based self-study should be planned as part of a broader CPE mix rather than assumed to cover the full cycle.

CPAs remain responsible for:

• meeting Delaware’s 80-hour biennial CPE requirement
• completing at least 20 hours in each year of the licensure period
• completing 8 hours in accounting and/or auditing
• completing 8 hours in taxation
• completing 20 additional hours in accounting, auditing, or taxation
• completing 4 hours in a Board-approved Delaware-specific ethics course
• staying within Delaware’s self-study and nano-learning limits
• entering CPE in DELPROS and keeping certificates ready in case of audit

LumiQ does not determine a licensee’s individual Delaware CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

Delaware CPA License Renewal

The Delaware Board of Accountancy and Division of Professional Regulation are the final authorities on Delaware CPA license renewal and continuing education compliance. Licensees should treat Delaware regulations, DELPROS renewal instructions, and Board guidance as controlling. 

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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