License Renewal: June 30th of odd years
Reporting Period: July 1st to June 30th on odd years
CPE Documentation: Hours may be submitted and licenses may be renewed at The Delaware Board of Accountancy.
- Instruction: 40 hours maximum credit allowed. (They say 50%, then 20 hours – same thing?)
- Published Materials: 20 hours maximum credit allowed.
- Self-Study: 30% of total hours required. The amount of credits granted will be determined by the Board; however, there must be sufficient evidence of completion of the work.
Credit Calculations: Measured on a 50 minute hour. Fractional hours are rounded down to nearest whole credit.
- Instruction: One hour credit given for each hour as an instructor plus 2 hours credit given for each classroom hour for research and presentation. Repeat instruction may only receive credits if the material is proven to have been substantially changed.
- Published Materials: One hour of CPE credit is granted for every 50 minutes of preparation time. This is to be determined by the licensee.
- University/College Credit:
- Each Semester hour equates to 5 CPE hours
- Each hour of non-credit classroom participation equates to 1 CPE hour
Hour Requirements: 80 hours
- Ethics Requirement: 4 hours; Must be a Delaware specific ethics course approved by the Board
- Accounting & Auditing: 8 hours (for periods beginning on or after July 1, 2011)
- Tax: 8 hours (for periods beginning on or after July 1, 2011)
- 20 additional hours in either accounting, auditing or taxation (for periods beginning on or after July 1, 2011)
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