STATE REFERENCE · CPA FIRM & CPE
Delaware: CPE, firm permit and peer review rules for CPAs.
In Delaware, CPE: 80 hours per biennial reporting period. 'Each permit holder must have completed at least 80 hours of acceptable CPE each biennial reporting period. Firm permit: Required. 'Each firm with an office in this State and which intends to be or is engaged in the practice of certified public accountancy or the practice of public… Peer review: Required for firms that provide attest and/or compilation services. Verified 2026-10-14; cites: 24 Del. C. § 102(3); § 108(b), (d); § 109(a)(1)–(3), (c); § 111(a), (b), (c), (f), (i), (j), (m) and others.
This page lists what the Delaware board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.
It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.
Delaware, field by field.
- Board of accountancy
- Delaware State Board of Accountancy ('Board' means the Delaware State Board of Accountancy, 24 Del. C. § 102(3)), styled 'Board of Accountancy' on the Delaware Division of Professional Regulation site.
- CPE hours & reporting period
- 80 hours per biennial reporting period. 'Each permit holder must have completed at least 80 hours of acceptable CPE each biennial reporting period. Each biennial reporting period ends on June 30 of each odd-numbered year' (24 Del. Admin. Code 100 § 7.2.1.1). The 80 hours must include 8 credit hours in accounting or auditing, 8 credit hours in taxation and 4 credit hours in a Board-approved Delaware-specific ethics course, and 'In addition to these 20 specified hours, each permit holder must complete at least an additional 20 credit hours in either accounting, auditing, or taxation' (§ 7.2.1.1). 'Each permit holder must complete at a minimum 20 hours of CPE in each year of the reporting period' (§ 7.2.1.2). Statute: renewal requires 'no less than 80 hours of continuing professional education' completed during the two-year period since the last renewal date (24 Del. C. § 108(d)). Board CE page: 'CPA's and PA's must complete 80 hours of approved CPE during each full licensure renewal period' between July 1 and June 30 of odd-numbered years, including '8 hours in accounting and/or auditing', '8 hours in taxation' and '4 hours in a Board-approved Delaware-specific ethics course'. Proration applies only to a first permit or a permit issued on re-entry from inactive status: issued less than one year before the renewal date, no CPE; issued at least one but less than two years before, 40 hours including 8 accounting or auditing, 8 taxation and 4 Delaware-specific ethics, with the 20-hours-per-year minimum waived (§§ 7.2.3.1, 7.2.3.2; Board CE page). CPE is entered in the DELPROS CE Tracker and documentation is uploaded only if selected for audit (Board CE page); permit holders selected for audit submit a Board-approved CPE log with verification within 30 days of notification (§ 7.2.2.2.2). The Board renewal page's sentence 'You must complete at least 20 hours of CPE each year of the reporting period for a total of 40 for the two-year period' conflicts with the 80-hour statute, regulation and CE page.
- Ethics CPE requirement
- 4 credit hours per biennial reporting period 'in a Delaware specific ethics course approved by the Board' (24 Del. Admin. Code 100 § 7.2.1.1; Board CE page: '4 hours in a Board-approved Delaware-specific ethics course'). Providers approved by the Board to offer Delaware-specific ethics are a listed category of qualifying CPE sponsor (§ 7.2.6.5). The Board site posts approved ethics course lists by renewal period ('2021 Approved Ethics Courses', '2023 Approved Ethics Courses'). The 40-hour first-renewal proration also includes the 4 Delaware-specific ethics hours (§ 7.2.3.2).
- CPA firm permit / registration
- Required. 'Each firm with an office in this State and which intends to be or is engaged in the practice of certified public accountancy or the practice of public accountancy in this State shall be required to obtain and maintain a valid permit to practice' (24 Del. C. § 111(a)). A firm without a Delaware office may practise certified public accountancy in Delaware through an individual holding § 109 practice privileges 'without obtaining a permit under this section or otherwise notifying the Board' (§ 111(b)); 'Permits shall be renewed biennially' (§ 111(c)); a firm permit applicant registers each Delaware office and affirms that attest and compilation services in Delaware are under the charge of an active permit holder or practice-privilege holder (§ 111(i)) and reports changes in Delaware-based owners, offices or persons in charge within 30 days (§ 111(j)). Section 111(f) separately provides that the employees of a public accounting firm with its principal office outside Delaware 'must obtain a permit for those employees who work in excess of 80 hours in this State or who work for a client or clients located in this State' and that 'any firm which is engaged to practice public accountancy in this State, for even 1 hour, is required to obtain a permit'. Board firm-permit page: 'A firm must obtain and maintain a valid Delaware CPA Firm Permit to Practice if it' has an office in Delaware and engages or intends to engage in the practice of certified public accountancy in Delaware; 'A sole proprietor is required to hold both an individual permit to practice public accountancy and a firm permit to practice public accountancy'; a CPA firm with no Delaware office practising through a practice-privilege individual under 24 Del. C. § 109 and Board Rule 8.0 'is not required to have a CPA firm permit to practice or otherwise notify the Board', although it may elect to apply; an applicant firm that performs attest or compilation services must enrol in a Board-approved peer review program (Board page; Rule 10.4). 'All Accountancy permits expire on June 30 of odd years'; 'Firm Permits must be renewed in DELPROS every two years before the expiration date'; 'It is illegal to operate a firm in Delaware while the permit is expired' (Board renewal page).
- Peer review requirement
- Required for firms that provide attest and/or compilation services. Statute: effective July 1, 2017 the Board must require, as a condition of firm permit renewal, that such firms 'be enrolled in a board-approved peer review program', with compliance shown by a peer review undergone 'within the preceding 3 years', first effective for the renewal period ending June 30, 2019 (24 Del. C. § 111(m)). Regulation: 'the Board requires all firms offering or rendering such services to be enrolled in a Board-approved peer review program and to comply with the applicable standards and guidance of that program' (24 Del. Admin. Code 100 § 10.12.2.1); a firm whose only level of service is preparation of financial statements under SSARS is not required to enrol (§ 10.12.2.2); on and after July 1, 2017 each renewal applicant, including a CPA or PA permit holder 'who issues compilation reports to the public other than through a CPA or PA firm' and each firm permit applicant, furnishes evidence of enrolment (§ 10.12.2.3); the initial peer review is due 18 months from the date the firm enrolled or should have enrolled (§ 10.12.2.4); subsequent reviews are completed and the materials submitted to the sponsoring organisation 'within 3 years and 6 months from the peer review year end of the previous peer review' (§ 10.12.2.5); peer review documents go to the Board within 30 days of the sponsoring organisation's acceptance (§ 10.12.5.2); the AICPA and entities administering the AICPA program are approved sponsoring organisations (§ 10.12.3.2). Board peer review page: firms providing attest and/or compilation services on or after July 1, 2017 must 'complete a peer review every three years as a condition of license renewal'; 'Starting with the 2019 renewal' such firms 'must have completed a peer review within the preceding three years'; 'Tax and consulting services are not subject to the peer review requirement under Delaware's licensing requirements'; documents are submitted by a Service Request in DELPROS. The Board page cites 'Section 10.12.7.4' for compilation-report permit holders; the current regulation numbers that provision § 10.12.2.3.
- Licence renewal cycle
- Biennial. Permits are issued and renewed for 'not more than 2 years' and expire on June 30 of the odd-numbered year following issuance or renewal (24 Del. C. § 108(b)); renewal is biennial on proof of CPE (§ 108(d)). Board renewal page: 'All Accountancy permits expire on June 30 of odd years (e.g., 2019, 2021)'; 'An active permit must be renewed in DELPROS every two years before the expiration date'; 'You may file a late renewal application up to one year after the expiration date in DELPROS'; 'You must pay a late fee in addition to the renewal fee'; 'The late period is not a "grace period"'; 'If you fail to renew within one year, the permit will terminate'; renewal includes an attestation of CPE completion, and a percentage of licensees other than firms are randomly selected for CPE audit after renewal.
- Mobility / practice privilege
- Yes. 'An individual whose principal place of business is not in this State and who holds a valid license in good standing as a certified public accountant from any state shall have all the privileges of permit holders of this State without the need to obtain a permit under § 108 of this title', provided the individual holds a baccalaureate or higher degree with an accounting concentration or equivalent, has passed the Uniform CPA Examination or a successor, and has one year of § 107(f) experience; 'no notice or other submission shall be provided by any such individual' (24 Del. C. § 109(a)(1)). An individual who held practice privileges as of December 31, 2024 keeps them (§ 109(a)(2)). The individual and the employing firm consent to Board jurisdiction, to comply with the chapter and Board rules, to cease practice in Delaware if the home-state licence is no longer valid, and to service of process through the issuing state board (§ 109(a)(3)). Practice under the privilege does not obligate a firm without a Delaware office to obtain a firm permit (§ 109(c)). Board Rule 8.1 restates the privilege for an individual whose principal place of business 'is and remains outside Delaware' holding an active CPA licence in good standing from a state the NASBA National Qualification Appraisal Service has verified as substantially equivalent (or whose qualifications are otherwise evaluated) and who consents to the § 109 conditions (24 Del. Admin. Code 100 §§ 8.1.1, 8.1.2).
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Where this comes from.
Cited. 24 Del. C. § 102(3); § 108(b), (d); § 109(a)(1)–(3), (c); § 111(a), (b), (c), (f), (i), (j), (m); 24 Del. Admin. Code 100 §§ 7.2.1.1, 7.2.1.2, 7.2.2.2.2, 7.2.3.1, 7.2.3.2, 7.2.6.5, 8.1.1, 8.1.2, 10.4, 10.12.2.1–10.12.2.5, 10.12.3.2, 10.12.5.2 (regulation text retrieved on 2026-10-14 through the regulations.delaware.gov site API; latest Register history entry 27 DE Reg. 978 (06/01/24))
Status. Verified — cited, last verified 2026-10-14. Start with the board link — it is the primary source. The CPE and firm-permit rows are the two that carry a penalty when missed, so read both against the cited rule before the next renewal. The verification status says how much of the row was read at the source.
What to confirm.
The Board renewal page states 'a total of 40 for the two-year period' while 24 Del. C. § 108(d), Rule 7.2.1.1 and the Board CE page require 80 hours; the statute and regulation control, and the page should be raised with the Board. The Board peer review and firm-permit pages cite Rule 'Section 10.12.7.4' and 'Section 10.12.6.3', numbers that do not exist in the current 24 Del. Admin. Code 100 (last amended 27 DE Reg. 978, June 1, 2024); the matching provisions are §§ 10.12.2.3 and 10.12.2.6. 24 Del. C. § 111(f) (80-hour employee threshold and the 'even 1 hour' firm sentence, written for public accounting firms and § 110 permits) sits alongside § 111(b), which exempts a CPA firm without a Delaware office practising through § 109 practice-privilege individuals; confirm with the Board which applies to an out-of-state firm's staff. The regulations.delaware.gov page renders only through its JavaScript application; the regulation text was read through the site's API.
Delaware, answered from the row.
How many CPE hours does Delaware require, and over what period?
80 hours per biennial reporting period. 'Each permit holder must have completed at least 80 hours of acceptable CPE each biennial reporting period. Each biennial reporting period ends on June 30 of each odd-numbered year' (24 Del. Admin. Code 100 § 7.2.1.1). The 80 hours must include 8 credit hours in accounting or auditing, 8 credit hours in taxation and 4 credit hours in a Board-approved Delaware-specific ethics course, and 'In addition to these 20 specified hours, each permit holder must complete at least an additional 20 credit hours in either accounting, auditing, or taxation' (§ 7.2.1.1). 'Each permit holder must complete at a minimum 20 hours of CPE in each year of the reporting period' (§ 7.2.1.2). Statute: renewal requires 'no less than 80 hours of continuing professional education' completed during the two-year period since the last renewal date (24 Del. C. § 108(d)). Board CE page: 'CPA's and PA's must complete 80 hours of approved CPE during each full licensure renewal period' between July 1 and June 30 of odd-numbered years, including '8 hours in accounting and/or auditing', '8 hours in taxation' and '4 hours in a Board-approved Delaware-specific ethics course'. Proration applies only to a first permit or a permit issued on re-entry from inactive status: issued less than one year before the renewal date, no CPE; issued at least one but less than two years before, 40 hours including 8 accounting or auditing, 8 taxation and 4 Delaware-specific ethics, with the 20-hours-per-year minimum waived (§§ 7.2.3.1, 7.2.3.2; Board CE page). CPE is entered in the DELPROS CE Tracker and documentation is uploaded only if selected for audit (Board CE page); permit holders selected for audit submit a Board-approved CPE log with verification within 30 days of notification (§ 7.2.2.2.2). The Board renewal page's sentence 'You must complete at least 20 hours of CPE each year of the reporting period for a total of 40 for the two-year period' conflicts with the 80-hour statute, regulation and CE page.
Does Delaware require ethics CPE?
4 credit hours per biennial reporting period 'in a Delaware specific ethics course approved by the Board' (24 Del. Admin. Code 100 § 7.2.1.1; Board CE page: '4 hours in a Board-approved Delaware-specific ethics course'). Providers approved by the Board to offer Delaware-specific ethics are a listed category of qualifying CPE sponsor (§ 7.2.6.5). The Board site posts approved ethics course lists by renewal period ('2021 Approved Ethics Courses', '2023 Approved Ethics Courses'). The 40-hour first-renewal proration also includes the 4 Delaware-specific ethics hours (§ 7.2.3.2).
Does Delaware require a CPA firm permit or registration?
Required. 'Each firm with an office in this State and which intends to be or is engaged in the practice of certified public accountancy or the practice of public accountancy in this State shall be required to obtain and maintain a valid permit to practice' (24 Del. C. § 111(a)). A firm without a Delaware office may practise certified public accountancy in Delaware through an individual holding § 109 practice privileges 'without obtaining a permit under this section or otherwise notifying the Board' (§ 111(b)); 'Permits shall be renewed biennially' (§ 111(c)); a firm permit applicant registers each Delaware office and affirms that attest and compilation services in Delaware are under the charge of an active permit holder or practice-privilege holder (§ 111(i)) and reports changes in Delaware-based owners, offices or persons in charge within 30 days (§ 111(j)). Section 111(f) separately provides that the employees of a public accounting firm with its principal office outside Delaware 'must obtain a permit for those employees who work in excess of 80 hours in this State or who work for a client or clients located in this State' and that 'any firm which is engaged to practice public accountancy in this State, for even 1 hour, is required to obtain a permit'. Board firm-permit page: 'A firm must obtain and maintain a valid Delaware CPA Firm Permit to Practice if it' has an office in Delaware and engages or intends to engage in the practice of certified public accountancy in Delaware; 'A sole proprietor is required to hold both an individual permit to practice public accountancy and a firm permit to practice public accountancy'; a CPA firm with no Delaware office practising through a practice-privilege individual under 24 Del. C. § 109 and Board Rule 8.0 'is not required to have a CPA firm permit to practice or otherwise notify the Board', although it may elect to apply; an applicant firm that performs attest or compilation services must enrol in a Board-approved peer review program (Board page; Rule 10.4). 'All Accountancy permits expire on June 30 of odd years'; 'Firm Permits must be renewed in DELPROS every two years before the expiration date'; 'It is illegal to operate a firm in Delaware while the permit is expired' (Board renewal page).
Is peer review required for CPA firms in Delaware?
Required for firms that provide attest and/or compilation services. Statute: effective July 1, 2017 the Board must require, as a condition of firm permit renewal, that such firms 'be enrolled in a board-approved peer review program', with compliance shown by a peer review undergone 'within the preceding 3 years', first effective for the renewal period ending June 30, 2019 (24 Del. C. § 111(m)). Regulation: 'the Board requires all firms offering or rendering such services to be enrolled in a Board-approved peer review program and to comply with the applicable standards and guidance of that program' (24 Del. Admin. Code 100 § 10.12.2.1); a firm whose only level of service is preparation of financial statements under SSARS is not required to enrol (§ 10.12.2.2); on and after July 1, 2017 each renewal applicant, including a CPA or PA permit holder 'who issues compilation reports to the public other than through a CPA or PA firm' and each firm permit applicant, furnishes evidence of enrolment (§ 10.12.2.3); the initial peer review is due 18 months from the date the firm enrolled or should have enrolled (§ 10.12.2.4); subsequent reviews are completed and the materials submitted to the sponsoring organisation 'within 3 years and 6 months from the peer review year end of the previous peer review' (§ 10.12.2.5); peer review documents go to the Board within 30 days of the sponsoring organisation's acceptance (§ 10.12.5.2); the AICPA and entities administering the AICPA program are approved sponsoring organisations (§ 10.12.3.2). Board peer review page: firms providing attest and/or compilation services on or after July 1, 2017 must 'complete a peer review every three years as a condition of license renewal'; 'Starting with the 2019 renewal' such firms 'must have completed a peer review within the preceding three years'; 'Tax and consulting services are not subject to the peer review requirement under Delaware's licensing requirements'; documents are submitted by a Service Request in DELPROS. The Board page cites 'Section 10.12.7.4' for compilation-report permit holders; the current regulation numbers that provision § 10.12.2.3.
How often is a CPA licence renewed in Delaware?
Biennial. Permits are issued and renewed for 'not more than 2 years' and expire on June 30 of the odd-numbered year following issuance or renewal (24 Del. C. § 108(b)); renewal is biennial on proof of CPE (§ 108(d)). Board renewal page: 'All Accountancy permits expire on June 30 of odd years (e.g., 2019, 2021)'; 'An active permit must be renewed in DELPROS every two years before the expiration date'; 'You may file a late renewal application up to one year after the expiration date in DELPROS'; 'You must pay a late fee in addition to the renewal fee'; 'The late period is not a "grace period"'; 'If you fail to renew within one year, the permit will terminate'; renewal includes an attestation of CPE completion, and a percentage of licensees other than firms are randomly selected for CPE audit after renewal.
Can an out-of-state CPA practise in Delaware without a licence?
Yes. 'An individual whose principal place of business is not in this State and who holds a valid license in good standing as a certified public accountant from any state shall have all the privileges of permit holders of this State without the need to obtain a permit under § 108 of this title', provided the individual holds a baccalaureate or higher degree with an accounting concentration or equivalent, has passed the Uniform CPA Examination or a successor, and has one year of § 107(f) experience; 'no notice or other submission shall be provided by any such individual' (24 Del. C. § 109(a)(1)). An individual who held practice privileges as of December 31, 2024 keeps them (§ 109(a)(2)). The individual and the employing firm consent to Board jurisdiction, to comply with the chapter and Board rules, to cease practice in Delaware if the home-state licence is no longer valid, and to service of process through the issuing state board (§ 109(a)(3)). Practice under the privilege does not obligate a firm without a Delaware office to obtain a firm permit (§ 109(c)). Board Rule 8.1 restates the privilege for an individual whose principal place of business 'is and remains outside Delaware' holding an active CPA licence in good standing from a state the NASBA National Qualification Appraisal Service has verified as substantially equivalent (or whose qualifications are otherwise evaluated) and who consents to the § 109 conditions (24 Del. Admin. Code 100 §§ 8.1.1, 8.1.2).
Not legal or licensing advice. Every row is a dated snapshot of published sources; boards change CPE rules, reporting periods and firm-permit requirements. Confirm every entry with the named board before relying on it.
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