CPE requirements for CPAs
Delaware CPA CPE Requirements
Checked against the NASBA Registry and the Delaware State Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Delaware CPAs must complete 80 hours every two years, with at least 20 hours in each year. The requirement includes 4 hours of ethics every two years, and the course must be Delaware-specific. Self-study is capped at 24 hours. The reporting period ends on June 30 of odd years, every 2 years.
- Total hours
- 80
- every 2 years
- Annual minimum
- 20 hrs
- Ethics
- 4 hrs
- every two years · Delaware-specific
- Self-study
- 24 of 80 hrs
- Period ends
- June 30 of odd years
- every 2 years
- Carryover
- None
How many CPE hours do Delaware CPAs need?
Delaware CPAs must complete 80 hours every two years, with at least 20 hours in each year.
Reporting period: 7/1 to 6/30 biennially on odd years.
NASBA Registry wording: 80 hours, 20 hours per year.
What is the Delaware ethics CPE requirement?
Delaware requires 4 hours of ethics every two years. The course must be Delaware-specific, and the course must be approved by the Delaware board.
NASBA Registry wording: Four (4) hours in a Delaware specific ethics course approved by the Board.
Does Delaware limit self-study CPE?
Delaware caps self-study at 24 of the 80 hours.
When is Delaware CPE due?
The reporting period ends on June 30 of odd years, every 2 years.
License renewal: June 30 odd years.
There is no grace period.
Can Delaware CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Does Delaware require hours in particular subjects?
Subject-area requirements: 8 hours accounting and auditing + 8 hours tax + 20 more in A/A/tax.
NASBA Registry wording: Eight (8) hours in accounting and auditing; and • Eight (8) hours in tax; and • Twenty (20) additional credit hours in either accounting, auditing or taxation.
Are there other Delaware CPE limits?
- College/University: Not accepted if basic/introductory accounting or a CPA exam preparation/review course.
- Instruction: The maximum credit allowed for instructors is 50% of the total hours required.
- Published Materials: The maximum credit allowed for authored/published materials is 25% of the total hours required.
- Nano Learning: The maximum credit allowed for Nano learning is 5% of the total hours required.
- Self-Study: The maximum credit allowed for self-study is 30% of the total hours required. The amount of credit will be determined by the Board. The Board will not approve any program of learning that does not offer sufficient evidence that the work has actually been accomplished.
- Specialized Group Learning: Specialized group learning activities presented by a group other than a qualifying sponsor and participation and work on a technical committee that requires specialized knowledge in technical fields of study are limited to 25% of total hours required.
Does Pacific CPE count toward Delaware CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Delaware accepts self-study for up to 24 of its 80 hours, so Pacific CPE courses can cover that portion of the requirement.
Delaware requires a board-approved ethics course. Pacific CPE does not currently offer one for Delaware; see the Delaware State Board of Accountancy for its list of approved ethics providers. Pacific CPE courses still count toward the other 76 hours.
Sources
- NASBA Registry: Delaware CPE requirements · revised 8/20/24
- Delaware State Board of Accountancy: CPE requirements · the board's own page
- Delaware State Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Delaware (revised 8/20/24) and the Delaware State Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.