Delaware CPA CPE Requirements: How Many Hours, By When

How much continuing professional education a Delaware CPA actually needs — sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.

Verified
CPE Hour Requirement
80 hours every 2 years
Source of record 24 Del. Admin. Code § 100-7.0 (as amended by 27 Del. Reg. 978, eff. July 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.