Delaware CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
80 hrs / 2 years
Annual minimum
20 hours/year
Ethics requirement
4 hrs Delaware-specific ethics
Issued by
Delaware State Board of Accountancy
Delaware is one of the more prescriptive states about what fills the 80 hours. On top of the two-year total and a 20-hour annual floor, the Board carves out specific minimums: 8 hours of accounting and auditing, 8 hours of tax, a Delaware-specific ethics course, and an extra block of accounting, auditing, or tax beyond those. The subject mix is the part that trips people up.
CPAs call this CPE (continuing professional education), not CE. Here is how an active Delaware license works, in plain English.
The base requirement: 80 hours over two years
The Delaware Board of Accountancy requires 80 hours of approved CPE per two-year licensure period for an active permit. The reporting period runs July 1 to June 30 and ends June 30 of odd-numbered years. CPE must come from acceptable sponsors, generally those on the NASBA National Registry.
The annual minimum, subject blocks, and Delaware ethics
- At least 20 hours must be completed in each year of the two-year period - the 80-hour total alone is not enough.
- At least 8 hours must be in accounting and auditing, and at least 8 hours in taxation.
- 4 hours must be in a Delaware-specific ethics course approved by the Board - a generic or other-state ethics course does not count.
- Beyond those, at least 20 additional hours must be in accounting, auditing, or taxation.
Stop tracking this in a spreadsheet
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — freeWhen is your deadline?
Delaware permits renew biennially with a reporting period that ends June 30 of odd-numbered years. The full 80 hours, the 20-hour annual minimum in each year, the subject-area blocks, and the Delaware ethics course must all be complete before you renew.
How CredTally keeps this on autopilot
- Track the two-year 80-hour total and the 20-hour annual minimum together, with dedicated buckets for the 8-hour A&A, 8-hour tax, and Delaware ethics requirements.
- Flag the extra accounting, auditing, or tax block so the full subject mix is accounted for, not just the headline number.
- Store every completion certificate with its course, so a Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your June 30 deadline, with every state license on one dashboard.
Frequently asked questions
How many CPE hours does Delaware require?
80 hours over a two-year period for an active permit, with a minimum of 20 hours in each year.
What ethics course satisfies Delaware?
A 4-hour Delaware-specific ethics course approved by the Board. Generic or other-state ethics courses do not count.
What subject minimums apply?
At least 8 hours in accounting and auditing, 8 hours in taxation, and 20 additional hours in accounting, auditing, or taxation.
When does my Delaware reporting period end?
June 30 of odd-numbered years, on a two-year licensure cycle.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
CredTally tracks all of this for you
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
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