Registrants must register biennially on 6/30 of odd-numbered years. Each permit holder must have completed at least 80 hours of acceptable CPE in each biennial reporting period. The 80 hours must have been completed in the immediately preceding two-year period with at least 20 hours completed per year.
The biennial continuing professional education requirement must include a minimum of 8 hours in accounting and/or auditing and a minimum of 8 hours in taxation and 4 hours in a Delaware specific ethics course approved by the Board. The four-hour ethics requirement can be met by taking our Delaware Ethics course. Follow the ethics link on our homepage to access the course.
20 additional hours must be in either accounting, auditing or taxation. The remaining 40 hours may be satisfied by general subject matters so long as they contribute to the professional competence of the individual practitioner. The maximum credit toward meeting the continuing professional education requirement with formal correspondence or other individual study programs may not exceed 30% of the total requirement.
Yes. The Delaware Board of Accountancy deems approved programs approved by the National Association of State Boards of Accountancy (NASBA). As a member of NASBA’s Registry and QAS sponsor approval programs, our courses are accepted for credit in Delaware.
As a member of the NASBA Registry and QAS sponsor approval programs, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.
Delaware State Board of Accountancy
861 Silver Lake Blvd.
Cannon Building, Suite 203
Dover, DE 19904
Phone: (302) 744-4500