Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Delaware Board of Accountancy licenses CPAs in Delaware. Its rules and forms are the authority for everything on this page.
Delaware permit holders complete at least 80 CPE hours in each two-year renewal period (July 1 to June 30 ending in odd years), including 20 hours a year.
Sources: delcode.delaware.gov/title24/c001/index.html, nasbaregistry.org/cpe-requirements/delaware, regulations.delaware.gov/api/AdminCode/title24/100/6deec666-0aec-498e-8d53-1fb51af2858c
Delaware issues a permit to practice for up to two years, expiring June 30 of the next odd-numbered year.
Delaware law sets three education routes to a CPA permit, requires the AICPA professional ethics course and exam, and ties required experience to the education route.
Delaware permit holders complete at least 80 CPE hours in each two-year renewal period (July 1 to June 30 ending in odd years), including 20 hours a year. 4 hours in a Delaware-specific ethics course approved by the Board. Each biennial period also includes 8 hours in accounting or auditing, 8 hours in taxation and at least 20 more hours in accounting, auditing or taxation (24 Del. Admin. Code 100, Rule 7.2.1.1). Under 24 Del. C. 1-108(e) the Board may by rule excuse permit holders who do not perform accounting, auditing, advisory, tax or similar services and apply for inactive status. Inactive holders must show the word inactive next to the CPA title.
Title 24 Del. C. 1-108(d) requires proof of at least 80 hours in the two-year period since the last biennial renewal. A permit first issued under 1 year before renewal carries no CPE requirement, and one issued 1 to 2 years before carries a prorated requirement set by Board rule.
Delaware issues a permit to practice for up to two years, expiring June 30 of the next odd-numbered year. Biennial. Permits expire June 30 of odd-numbered years. June 30 of odd-numbered years. The Board sets the renewal application window by rule and decides within 120 days of a complete application.
Delaware issues a reciprocal permit to out-of-state CPAs eligible under the practice privilege standard in 1-109. Otherwise the applicant must have passed the Uniform CPA Examination and have four years of qualifying experience within the 10 years before applying, with CPE shown if the original certificate is over four years old.
Exam candidates must first complete a bachelor's or higher degree with an accounting concentration or equivalent set by Board rule. The permit requires one of: a post-baccalaureate degree, 150 semester hours including a bachelor's degree, or a bachelor's degree alone, each with an accounting concentration or equivalent. The 150-hour route is one of three options in 24 Del. C. 1-107(c). A bachelor's degree alone or a post-baccalaureate degree also qualifies.
One year of experience with the post-baccalaureate or 150-hour route and two years with the bachelor's-only route, in accounting, attest, compilation, advisory, tax or consulting work supervised by a US CPA. Government, industry, academia and public practice all count.
The applicant must pass the AICPA self-study course and examination in professional ethics.
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