Delaware

Date of Last Revision:    6/1/2022

License Renewal Date
6/30 of odd years

CPE Reporting Period
7/1 to 6/30 biennially on odd years

General Requirements
80 hours, 20 hours per year

Ethics Requirement
Four (4) hours in a Delaware specific ethics course approved by the Board.

Other Requirements

• 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

• 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 20 hours.
• 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.
   

Credit Calculation

• Instruction: One hour credit will be given for each hour as an instructor plus 2 hours credit given for each classroom hour for research and presentation. No credit for repeat instruction is allowed unless the material has substantially changed.
• Published Materials: One hour of CPE credit is granted for each 50 minutes preparation time on a self-declaration basis.
• University/College Credit: Academic credit is limited to the following: Each semester hour equals 5 CPE hours; and each hour of non-credit classroom participation equals 1 CPE hour.