Delaware CPA CPE Requirements: How Many Hours, By When
See how we verify every figure on this site.
Verified 2026-11-11
CPE Hour Requirement
80 hours every 2 years
- 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 4 ethics hours, within that same total.
Source of record
24 Del. Admin. Code § 100-7.0 (as amended by 27 Del. Reg. 978, June 1, 2024)
read the rule →
Delaware CPAs must complete 80 hours of approved CPE every two-year permit period (ending June 30 of odd-numbered years), with at least 20 hours completed each year. Of the 80 hours, 8 must be in accounting/auditing, 8 in taxation, and 4 in a board-approved Delaware-specific ethics course, with the remaining 20+ hours in accounting, auditing, or taxation.
What does it cost to reinstate a lapsed Delaware license? →