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Delaware: CPA ethics CPE requirement
Delaware Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
| Ethics required | 4 hours every 2 year(s) |
|---|---|
| Cycle notes | 24 Del. Admin. Code 100, Rule 7.2.1.1: 4 credit hours in a Delaware-specific ethics course approved by the Board (subsection 7.2.3.2); biennium 7/1-6/30 ending odd years. |
| Field of study accepted | Delaware-specific ethics (Board-approved course) |
| Self-study permitted for ethics | Yes |
| Delivery notes | Rule 7.2.8.2: self-study capped at 30% of total requirement (24 of 80 hours); minimum 1 credit initially then half-credit increments. Board-approved Delaware ethics self-study courses exist (multiple vendors approved through 6/30/2027). |
| Accepts National Registry sponsors | Yes |
| Board course approval required | Yes |
| Separate sponsor registration | No |
| Minimum passing score | 70% |
| Notes | Rule 7.2.6.5 lists 'persons, firms... approved by the Board to offer Delaware-specific ethics' as qualifying sponsors. Submission via DELPROS service request; DPR fee schedule: 'CE Course Approval (Delaware-Specific Ethics)' $45. Checklist mandates coverage of Title 24 ch. 1 statutory authority, definitions, AICPA Code adoption, permits, firm permits, peer review, renewal/CPE rules, working papers, discipline, mobility, recent changes, named Delaware case studies, and review questions. Self-study cap does not constrain a 4-hour course. |
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| Verified | 2026-09-09 (verified) |
Courses for Delaware
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