Delaware CPA CPE Requirements 2026: 80 Hours Every Two Years

Delaware CPAs must complete 80 hours of CPE in each two-year period ending June 30 of an odd-numbered year, with at least 20 hours each year and a four-hour Board-approved Delaware ethics course. The next period ends on June 30, 2027. This guide explains the subject breakdown in 24 Del. Admin. Code 100, the caps on self-study and other activities, and how new permits are prorated. For a comparison across states see our CPA CPE requirements guide.

Delaware CPE requirements at a glance

The two-year period

Delaware permits expire on June 30 of odd-numbered years, and the period runs from July 1 to June 30. The next deadline is June 30, 2027. The rule also asks for at least 20 hours in each year of the period, so a plan of 40 hours a year is safest. The Division of Professional Regulation (DPR) selects permit holders for audit within 180 days of June 30, and a selected holder must submit a CPE log within 30 days. Do not upload documents unless you are selected.

Ethics

Four hours must come from a Board-approved Delaware-specific ethics course. The DPR page links a list of approved courses, and the Board page also links an older list, so check that the course you plan to take appears on the current one before you pay. Our overview of ethics CPE for CPAs compares ethics rules in other states.

Subject breakdown

Section 7.2.1.1 of the rule requires 8 hours in accounting or auditing, 8 hours in taxation and the 4 Delaware ethics hours, and then 20 more hours in accounting, auditing or taxation, which accounts for 40 of the 80. The DPR CE page lists only the 8, 8 and 4, and omits the extra 20 hours, so the rule controls. We could not confirm what the remaining hours may cover or whether there is a cap on non-technical subjects.

Caps on activities

Self-study is limited to 30 percent of the requirement, which is 24 of the 80 hours. Nano-learning earns one-fifth of a credit per program and is capped at 5 percent. Instructor and developer credit is capped at 50 percent, with preparation counting up to twice the presentation credit. Authoring is capped at 25 percent. Specialized programs and technical committee work combined may not exceed 25 percent. College courses count 15 credits per semester hour and 10 per quarter hour, and we saw no separate cap. One 50-minute period equals one credit.

New permits and reentry

A permit issued less than one year before renewal has no CPE requirement. A permit issued one to two years before renewal needs 40 hours, with the same 8, 8 and 4 breakdown, and the annual minimum is waived in both cases. The DPR page applies the same proration to reentry from inactive status. For reentry from inactive status, only CPE completed in the two years before the application counts. A lapsed permit can be reinstated within one year of lapse with the renewal fee, a late fee and proof of CE.

Sponsors and records

Accepted sponsors include NASBA National Registry members, national and state accounting associations, accredited colleges, firms with active firm permits and Board-approved Delaware ethics providers. Our explainer on what NASBA does describes the registry. Keep your records for five years after completing an activity.

Hardship and inactive status

You can ask for a hardship exception for health, military service or other good cause. The request must be in writing and received before the renewal period. Inactive status is approved by the Board, and for public accountants retirement is also listed as a hardship reason.

What we could not confirm

We did not find a carryover rule, but could not confirm that none exists. We did not see the text on what the remaining 40 hours may cover, so check the rule if you plan mostly non-tax or non-accounting subjects. The latest rule amendment we found is dated June 1, 2024 and gives no explicit effective date. The DPR landing page metadata shows a change on August 19, 2026, but the page shows no rule-change notice and we could not tell what changed. The summary of the statute on reinstatement within one year comes from the Delaware Code compilation and not from the original section.

Frequently asked questions

How many CPE hours do Delaware CPAs need?

80 hours per two-year period, with at least 20 hours in each year.

When is the next deadline?

June 30, 2027.

What is the Delaware ethics requirement?

Four hours in a Board-approved Delaware-specific ethics course.

Is there a limit on self-study?

Yes, no more than 30 percent of the requirement.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: 24 Del. Admin. Code 100 (regulations.delaware.gov), Delaware Division of Professional Regulation CE audit page (dpr.delaware.gov) and Title 24 of the Delaware Code, checked October 2026.