Delaware Administrative Code
Title 24 - Regulated Professions and Occupations
Department of State
Division of Professional Regulation
100 - Board of Accountancy
Section 100-9.0 - Requirements for Permit to Practice Public Accountancy
Universal Citation: 24 DE Admin Code 100-9.0
Current through Register Vol. 28, No. 3, September 1, 2024
9.1 Each applicant for a permit to practice public accountancy must provide the Board with the following:
9.1.1 A statement under oath or other
verification satisfactory to the Board that the applicant is of good character
as that term is defined in 24 Del.C. §
110(c)(1).
9.1.2 Evidence in a form satisfactory to the
Board that the applicant holds, as a minimum, an associate degree with a
concentration in accounting. Subsections 6.2.4.1 and 6.2.4.2 also apply to
applicants for permits to practice public accountancy.
9.1.3 Evidence in a form satisfactory to the
Board that the applicant has successfully passed the accounting examination
given by the Accreditation Council for Accountancy and Taxation, which is the
examination recognized by the National Society of Public Accountants, or both
the Financial Accounting and Reporting ("FAR") and Auditing and Attestation
("AUD") portions of the Uniform Certified Public Accounting Examination. An
applicant shall qualify to sit for the FAR and AUD portions of the Uniform
Certified Public Accountants Examination only if the applicant holds at least a
Baccalaureate Degree with 120 credit hours.
9.1.4 Evidence in a form satisfactory to the
Board that the applicant has successfully completed the AICPA self-study
program "Professional Ethics for CPAs", or its successor course, with a grade
of not less than 90% within 10 years of the date of the application.
9.1.5 A statement under oath or other
verification satisfactory to the Board that the applicant has not engaged in
any acts that would be grounds for discipline by the Board.
9.1.6 A certified statement from the
licensing authority, or comparable agency, that the applicant has no pending
disciplinary proceedings or complaints against them in each jurisdiction where
the applicant currently or previously held a permit to practice.
9.2 CPE requirements for renewal of permits to practice
9.2.1 Hours Required
9.2.1.1 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. The
80 hours of acceptable CPE submitted must have been completed in the
immediately preceding 2-year period and must include 8 credit hours in
accounting or auditing and 8 credit hours in taxation and 4 credit hours in a
Delaware specific ethics course approved by the Board. 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.
9.2.1.2 Each permit holder must complete at a
minimum 20 hours of continuing professional education in each year of the
reporting period.
9.2.2
Reporting Requirements: License renewal may be accomplished online at
www.dpr.delaware.gov. Each permit
holder shall attest as to whether the CPE was completed as required by
subsection 9.2.
9.2.2.1 Attestation shall be
completed electronically.
9.2.2.2
Audits will be performed by the Board to ensure compliance with the continuing
professional education requirements.
9.2.2.2.1
The Board will notify permit holders within 180 days of June 30 of each
biennial renewal period that they have been selected for audit.
9.2.2.2.2 Permit holders selected for random
audit shall be required to submit a summary of their CPE attendance on a
Board-approved log with verification within 30 days of the date of notification
of selection for audit.
9.2.2.3 Verification shall include such
information necessary for the Board to assess whether the course or other
activity meets the CPE requirements in subsection 9.2. Verification must
include the following information:
* Date of course;
* Location of course, if applicable;
* Field of study;
* Sponsor of course;
* Title of course or description of content;
* Number of hours claimed; and
* Type of instructional/delivery method.
9.2.2.4 The Board shall review all
documentation submitted by permit holders pursuant to the audit. If the Board
determines that the permit holder has met the continuing professional education
requirements, their permit shall remain in effect. If the Board determines that
the permit holder has not met the requirements, the permit holder shall be
notified and a hearing may be held pursuant to the Administrative Procedures
Act. The hearing will be conducted to determine if there are any extenuating
circumstances justifying the noncompliance with the continuing professional
education requirements. Unjustified noncompliance with the requirements set
forth in this regulation shall constitute a violation of 24 Del.C. §
117(6) and the
permit holder may be subject to one or more of the disciplinary sanctions set
forth in 24 Del.C. §
118. The Board has the authority
to enter into a consent agreement with the permit holder prior to conducting a
hearing.
9.2.3 Proration.
CPE shall be prorated for new permit holders only. Thereafter all permit
holders are required to complete at least 80 hours of acceptable continuing
professional education biennially.
9.2.3.1 If
the initial permit was issued less than 1 year prior to the renewal date, there
shall be no continuing professional education requirement for that period. The
requirement of a minimum of 20 hours to be completed in each year shall be
waived.
9.2.3.2 If the initial
permit was issued at least 1 year, but less than 2 years prior to the renewal
date, the continuing professional education requirement shall be 40 hours for
that period, and the requirement of a minimum of 20 hours to be completed in
each year shall be waived. The 40 hours of continuing professional education
shall consist at a minimum of 8 credit hours in accounting or auditing and 8
credit hours in taxation and 4 credit hours in a Delaware specific ethics
course approved by the Board.
9.2.4 Exceptions. The Board has the authority
to make exceptions to the continuing professional education requirements for
reasons of individual hardship including health, military service, retirement,
or other good cause shown. Requests for exceptions shall be made in writing and
received by the Board prior to the applicable renewal period.
9.2.5 Qualified Programs
9.2.5.1 CPE activities are learning
opportunities that contribute directly to a licensee's knowledge, ability, and
competence to perform their professional responsibilities. CPE activities
should address the licensee's current and future work environment, current
knowledge and skills, and desired or needed knowledge and skills to meet future
opportunities or professional responsibilities.
9.2.5.2 The following learning activities
shall qualify for CPE credit:
9.2.5.2.1 A
learning activity that is coordinated and presented by a qualifying CPE program
sponsor as set forth in subsection 9.2.6. The sources of qualifying learning
activities include the following:
9.2.5.2.1.1
Group Programs. Group programs include any group live or group internet-based
programs. Group live programs are those in which participants engage
simultaneously in learning activities in a group environment with real time
interaction of a qualified instructor or subject matter expert that provides
the required elements of attendance monitoring and engagement. Group
internet-based programs are those in which an individual participates in
simultaneous learning with other participants through the internet with real
time interaction of an instructor or subject matter expert and built-in
processes for attendance and interactivity.
9.2.5.2.1.2 Self-Study Programs. Self-study
programs are defined as a program of learning completed individually without
the assistance or interaction of a real time instructor.
9.2.5.2.1.3 Blended Learning Programs.
Blended learning programs are defined as an educational program that includes
both a learning activity in which the participant has control over time, place
or pace of learning and a group program in which participants engage
simultaneously in learning activities and incorporates different instructional
delivery methods or instructional strategies or different levels of guidance.
Blended learning programs must employ instructional strategies that clearly
define learning objectives and guide the participant through a program of
learning. Pre-program, post-program, and homework assignments should enhance
the learning program experience and must relate to the defined learning
objectives of the program.
9.2.5.2.1.4 Nano Learning Programs. Nano
learning programs are completed individually without the assistance or
interaction of a real time instructor that is designed to permit a participant
to learn a given subject in a minimum of 10 minutes and less than 20 minutes
through the use of electronic media (including technology applications and
processes and computer-based or web-based technology). A nano learning program
differs from a self-study program in that it is typically focused on a single
learning objective and is not paper based. A nano learning program is not a
group program. Nano learning is not a substitute for comprehensive programs
addressing complex issues. Nano learning programs must employ instructional
strategies that clearly define a minimum of one learning objective, guide the
participant through a program of learning, and provide evidence of a
participant's satisfactory completion of the program. Satisfactory completion
of the program must be confirmed at the conclusion of the program through a
qualified assessment. Review questions or other content reinforcement tools may
be included in a nano learning program.
9.2.5.2.1.5 Instructor/Developer of CPE
programs in subsections 9.2.5.2.1.1, 9.2.5.2.1.2, 9.2.5.2.1.3, 9.2.5.2.1.4,
9.2.5.2.2, and 9.2.5.2.4 of this regulation.
9.2.5.2.2 A college or university course that
is coordinated and presented by a qualifying university or college. No CPE
shall be permitted for attending or instructing college or university courses
considered to be basic or introductory accounting courses or CPA exam
preparation/review courses. No CPE credit shall be given for non-credit
courses.
9.2.5.2.3 Authorship of
published articles, books, or other publications relevant to maintaining or
improving professional competence.
9.2.5.2.4 Specialized group learning activity
that is coordinated and presented by a person, firm, association, corporation,
or group, other than a qualifying CPE program sponsor as defined in subsection
9.2.6. These programs are generally related to topics of specialized knowledge
field of study by persons or organizations with expertise in these specialized
industries.
9.2.5.2.5 Participation
and work on a technical committee of an international, national, or state
professional association, council, or member organization or a member
organization of a governmental entity that supports professional services or
industries that require unique and specific knowledge in technical fields of
study.
9.2.6
Qualifying CPE Sponsors. The following are deemed to be qualifying CPE program
sponsors provided they offer activities that comply with this regulation:
9.2.6.1 Persons, firms, associations,
corporations, or other groups that are members of NASBA's National Registry of
CPE Sponsors.
9.2.6.2 Recognized
national and state professional accounting associations and their local
affiliates.
9.2.6.3 Universities or
colleges accredited at the time the CPE program was delivered by virtue of
accreditation by an organization recognized by the Middle States Commission on
Higher Education or by a comparable regional accrediting
organization.
9.2.6.4 Accounting
firms with an active firm permit to practice or its equivalent.
9.2.6.5 Persons, firms, associations,
corporations, or other groups that are approved by the Board to offer
Delaware-specific ethics.
9.2.7 Evidence of CPE Completion. Acceptable
evidence for completion of qualifying learning activities shall include the
following:
9.2.7.1 For programs or courses as
set forth in subsections 9.2.5.2.1 and 9.2.5.2.2, acceptable evidence includes
a certificate of completion or transcript issued by the qualifying CPE program
sponsor.
9.2.7.2 For activities as
set forth in subsection 9.2.5.2.3, acceptable evidence includes a copy of the
publications that names the licensee as author or contributor; a statement from
the licensee supporting the number of CPE credits claimed; and the name and
contact information of the independent reviewer or publisher.
9.2.7.3 For programs or courses as set forth
in subsection 9.2.5.2.4, acceptable evidence includes a certificate of
attendance or other verification supplied by the program sponsor. If a
certificate of attendance or other verification is not available, then
acceptable evidence shall include copies of the course agenda, program
materials, or other documents attributable to the learning activity.
9.2.7.4 For activities as set forth in
subsection 9.2.5.2.5, acceptable evidence must include a written certificate of
the licensee setting forth all of the following:
9.2.7.4.1 The nature of the activity (e.g.,
topic or specific new competency acquired), the items discussed, and
source/materials considered.
9.2.7.4.2 The dates on which the learning
activity occurred.
9.2.7.4.3 The
number of CPE credits attributed to the learning activity.
9.2.7.4.4 Details of the relevance of the
learning activity to the participant's current or future development.
9.2.8 Computation of CPE
Credits. Each approved CPE course, program, or activity shall be measured by
program length, with 1 50-minute period equal to 1 CPE credit. Computation of
CPE credits for qualifying CPE programs shall be as follows:
9.2.8.1 Group programs and blended learning
programs. A minimum of 1 credit must be earned initially, but after the first
credit has been earned, credits may be earned in 1/2-credit
increments.
9.2.8.2 Self-study. A
minimum of 1 credit must be earned initially, but after the first credit has
been earned, credits may be earned in 1/2-credit increments. The maximum credit
toward meeting the CPE requirement with self-study must not exceed 30% of the
total requirement.
9.2.8.3
Nano-learning. The credit to be earned for a single nano-learning program is
1/5 credit. The maximum credit toward meeting the CPE requirement with nano
learning must not exceed 5% of the total requirement.
9.2.8.4 For blended learning programs, CPE
credit must be equal the sum of the CPE credit determination for the various
completed components of the program.
9.2.8.5 An instructor/developer of qualifying
CPE programs included in group programs, self-study programs, and blended
learning programs may receive CPE credit for actual preparation time up to 2
times the number of CPE credits to which participants would be entitled, in
addition to the time for presentation. For repeat presentations, CPE credit can
be claimed only if it can be demonstrated that the learning activity content
was substantially changed, and such change required significant additional
study or research. Not more than 50% of the total CPE credits required for the
CPE reporting period can be claimed for instructor/developer CPE
credit.
9.2.8.6 Authors of
published articles, books, and other publications may receive CPE credit for
their research and writing time to the extent it maintains or improves their
professional competence. For the author to receive CPE credit, the article,
book, or CPE program must be formally reviewed by an independent subject matter
expert. Not more than 25% of the total CPE credits required for the CPE
reporting period can be claimed for author CPE credit.
9.2.8.7 For courses that are part of the
curriculum of a university, college or other educational institution, each
semester hour credit shall equal 15 CPE credits, and each 1/4-hour credit shall
equal 10 CPE credits. CPE credit for instructing a college or university course
shall be twice the credit that would have been granted participants for the
first presentation of a specific course or program and none thereafter, except
if the course content has been substantially revised. To the extent a course
has been substantially revised, the revised portion shall be considered a first
presentation. Not more than 50% of the total CPE credits required for the CPE
reporting period can be claimed for instructor CPE credit.
9.2.8.8 Not more than 25% of the total
qualifying CPE credits for a CPE reporting period may consist of a combination
of the learning activities defined in subsections 9.2.5.2.4 and
9.2.5.2.5.
9.2.8.9 The following
table summarizes the manner in which CPE credits may be accumulated through
different types of learning activities:
| Qualifying CPE Program pursuant to subsections 9.2.5.2.1 | Minimum initial credit that must be earned | After first credit has been earned, credit may be earned in these increments | Maximum credit allowed per reporting period |
| Group | 1 | 1/2 | 100% |
| Blended Learning | 1 | 1/2 | Based on program maximum |
| Self-Study | 1 | 1/2 | 30% |
| Nano Learning | 1/5 | Not applicable (single nano-learning program is 1/5 credit) | 5% |
9.2.9 Evidence of Completion and Retention of
Records
9.2.9.1 Primary responsibility for
documenting the Board's CPE requirements rest with the applicant. Evidence in
support of the requirements shall be retained for a period of 5 years after
completion of the educational activity.
9.2.9.2 Sufficiency of evidence includes
retention of course outlines and such signed statements of attendance as may be
furnished by the sponsor.
9.2.9.3
For courses taken pursuant to subsection 9.2.8.7 an official college transcript
will be considered evidence of satisfactory completion.
9.2.10 Composition of CPE. CPE credit hours
may be satisfied by general subject matters so long as they contribute to the
professional competence of the individual practitioner. Such general subject
matters include the following areas:
* Accounting
* Auditing
* Business Law
* Communications and Marketing
* Computer Software and Applications
* Economics
* Finance
* Information Technology and Data Analytics
* Management Services
* Personnel Relations, Business Management and Organization
* Regulatory Ethics
* Personal Development
* Specialized Knowledge
* Taxation
9.3 Reciprocal PA permits to practice will be issued to public accountants who meet all of the following requirements:
9.3.1 The permit to practice must be in good
standing in all jurisdictions in which the applicant is licensed.
9.3.2 The applicant must identify Delaware as
their primary residence.
9.3.3 The
applicant must meet the continuing education requirement in subsection 9.2.1 in
the 2-year period preceding the date of the application.
9.4 No new permits to practice public accountancy will be issued pursuant to applications received after December 31, 2016.
Disclaimer: These regulations may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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