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Delaware CPA License and Ethics Requirements

Frequently Asked Questions Sheet on Your License

Q: If I have questions about my Delaware license, who do I contact?

A: Delaware State Board of Accountancy
     Cannon Building Suite 203
     861 Silver Lake Blvd
     Dover, DE 19904-4500
    

Q: How many credit hours are required for a Delaware CPA License?

A: 80 Hours with a minimum of 20% of the CPE must be earned in accounting and/or auditing subjects and a minimum of 20% earned in taxation subjects. The remaining hours may be satisfied by general subject matters as long as they contribute to the professional competence of the individual.

Q: What are the CPE requirements for new Licensees?

A: If the initial permit is issued less than one year prior to the renewal date, there shall be no continuing education requirement for that period.

Q: What is the reporting date for a licensee?

A: Sixty (60) days prior to the permit renewal date. If the licensee has not completed his required CPE hours, they must include detailed information on how they plan to complete their required credits then send a follow-up statement that they have completed the CPE planned.

Q: What credits does an instructor receive for presenting an approved course?

A: Credit for one hour of CPE will be awarded for each hour completed as an instructor or discussion leader plus two additional hours of credit for each classroom hour for research and preparation.

Q: What credit do I receive for university or college courses?

A: Each semester credit hour shall equal 5 hours towards the requirement. For non-credit courses one hour shall be given for one hour of CPE

Q: What are the ethics requirements for Delaware CPAs?

A: Effective for all compliance periods ending June 30, 2007 or later; licensees must complete at least four (4) credit hours in a Delaware specific ethics course approved by the Board.


Maryland Society of Accountants, Inc. 526 Baltimore Blvd. Westminster, MD 21157
Toll Free # 1-800-922-9672       Fax:410-848-8452       Email: info@msacct.org