Ethics CPE requirement

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.
Sources
Verified
2026-09-09 (verified)

Courses for Delaware

No course is available for this jurisdiction yet.