License Renewal: June 30th of odd years

Reporting Period: July 1st to June 30th on odd years

CPE Documentation: Hours may be submitted and licenses may be renewed at The Delaware Board of Accountancy.

Credit Limitations:

  • Instruction: 40 hours maximum credit allowed. (They say 50%, then 20 hours – same thing?)
  • Published Materials: 20 hours maximum credit allowed.
  • Self-Study: 30% of total hours required. The amount of credits granted will be determined by the Board; however, there must be sufficient evidence of completion of the work.

Credit Calculations: Measured on a 50 minute hour. Fractional hours are rounded down to nearest whole credit.

  • Instruction: One hour credit given for each hour as an instructor plus 2 hours credit given for each classroom hour for research and presentation. Repeat instruction may only receive credits if the material is proven to have been substantially changed.
  • Published Materials: One hour of CPE credit is granted for every 50 minutes of preparation time. This is to be determined by the licensee.
  • University/College Credit:
    • Each Semester hour equates to 5 CPE hours
    • Each hour of non-credit classroom participation equates to 1 CPE hour

Hour Requirements: 80 hours

  • Ethics Requirement: 4 hours; Must be a Delaware specific ethics course approved by the Board
  • Accounting & Auditing: 8 hours (for periods beginning on or after July 1, 2011)
  • Tax: 8 hours (for periods beginning on or after July 1, 2011)
  • 20 additional hours in either accounting, auditing or taxation (for periods beginning on or after July 1, 2011)