Loading

Delaware CPE Requirements


Delaware CPE Requirements


BOARD INFORMATION FOR REFERRALS:

Delaware State Board of Accountancy
861 Silver Lake Blvd.
Cannon Building, Suite 203
Dover, Delaware 19904
Phone: (302) 744-4500
Fax: (302) 739-2711
Website: https://dpr.delaware.gov/boards/accountancy/

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF DELAWARE? YES!

Delaware does not pre-approve continuing education programs or sponsors however, they will accept courses from NASBA sponsors. Professional Education Services, LP (PES) is registered with NASBA (#103592) on the National Registry of CPE sponsors and has issued credits in the state of Delaware without any problems.

LICENSE RENEWAL INFORMATION:

  • 80 hours every 2 years
  • Must complete 20 hours / year minimum
  • Minimum 8 hours in accounting and/or auditing
  • Minimum of 8 hours in taxation
  • 4 hours in a Board approved Delaware Ethics course.
    PES course 4410: Ethics and Professional Conduct for Delaware CPAs (Version J) has been specifically reviewed and approved by the Board of Accountancy and can be used to fulfill this requirement in the CPE reporting period 07.01.2021 to 06.30.2023. Approval Number: ACC-AC-061621-018143
  • In addition to the 20 "specified hours" noted above each permit holder must complete at least an additional twenty (20) credit hours in either accounting, auditing or taxation.

LICENSE EXPIRATION INFORMATION:

  • Biennially on 6/30 of odd-numbered years

CPE COMPLETION DUE BY:

  • 6/30 of odd-numbered years

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Delaware recognizes the same credit measurement.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 30% or 24 credits per renewal period.
ACCEPTABLE AREAS OF STUDY:

Regulation States: "overriding consideration in determining if a specific program qualified as a continuing professional education program is if it is a formal program of learning which contributes directly to the professional competence of the permit holder."

Included, but are not limited to: Accounting; Administrative Practice; Auditing; Business Law; Communication Arts; Computer Science; Economics; Finance, Production and Marketing; Management Services, Mathematics, Statistics, Probability , and Quantitative Applications in Business; Personnel Relations, Business Management and Organization; Social Environment of Business; Specialized Areas of Industry; Taxation.

NASBA FIELD OF STUDY SYNOPSIS: The fields of study specifically listed by the Board can all be equated to a NASBA field of study. Therefore all fields of study noted on PES certificates of completion can be reported on the DE CPE renewal form.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 07.13.2021.