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CPA license renewal deadlines by state — verified and kept current

Delaware CPA License Reinstatement: What a Lapsed License Costs

If your Delaware CPA license has already lapsed

See how we verify every figure on this site.

Verified 2026-11-01
Reinstatement Fee

No fixed dollar figure is published. 24 Del. C. §124 requires the regular renewal fee plus an additional late/reinstatement processing fee (the Board's own fee page says the late fee equals 50% of the renewal fee) -- but the renewal fee itself isn't published as a fixed number ('you are notified of the amount at the time of renewal'), so no flat total can be honestly stated.

Catch-Up CPE Required
  • No extra CPE beyond the standard requirement: 24 Del. C. §124 requires only proof the standing 80-hour biennial requirement (24 Del. Admin. Code §100-7.2.1) has been met, not an additional amount. That standing requirement includes 4 hours in a board-approved Delaware-specific ethics course (24 Del. Admin. Code §100-7.2.1), which generic CPE cannot substitute for.
Source of record 24 Del. C. §124 (Renewals); §108 (expiration/renewal cycle); 24 Del. Admin. Code §100-7.2 (CPE requirements) read the rule →

What triggers lapsed status: Permits expire June 30 of odd-numbered years. A lapsed permit may be reinstated within 1 year of the lapse, at the Board's discretion (24 Del. C. §124). Neither the statute nor the Board's rules say what happens after that 1-year window; confirm with the Board.

Last verified: November 1, 2026 · sourced from the state board's own page; the citation below covers part of this claim but not all of it, so we could not independently confirm the rest against codified statute or administrative rule text (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See Delaware's CPA license renewal deadline →

How many CPE hours does Delaware require? →

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