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Delaware Permit to Practice Renewals

Find answers to the most common questions on renewing Delaware Permits to Practice. This information can be found in the Delaware Code and Delaware Regulations.

When can I renew my Delaware Permit to Practice

You must renew your permit to practice before the reporting period ends. You must NOT renew your permit to practice until you have met all of the CPE requirements.

What are the CPE requirements to renew my permit to practice?

All Delaware Permits to Practice must be renewed every two years. The reporting period is July 1 of an odd-numbered year to June 30 of the next odd numbered year. For example, the current CPE reporting period runs from July 1, 2025 to June 30, 2027. During that two year reporting period, each permit holder must take the following CPE:

  • At least 8 CPE hours of Taxes
  • At least 8 CPE hours of Accounting and/or Auditing
  • 4 CPE hours of Delaware Ethics
  • At least 20 CPE hours of additional credits in some combination of Taxes, Accounting or Auditing
  • At least 20 hours of CPE must be taken in each year of the reporting period
  • No more than 20% of total hours (24 CPE credits) may be taken in self-study

All Delaware Firm Permits to Practice must be renewed every two years during the same reporting period as individual permits to practice. 

Do I need to submit all of my credit forms when I renew?

You do NOT submit any credit forms when you renew your permit to practice. Credit forms should only be submitted if you are flagged for audit.

How will I know if I am being audited?

The Delaware Board of Accountancy will notify you after the reporting period ends if you have been selected for audit. If you renew after the end of the reporting period or if you were found to be deficient in a prior reporting period, you likely will be audited.

Where do I go to renew my permit to practice?

Permits to practice are renewed through the Delaware Division of Professional Regulation DelPros website. 

Can I renew my permit to practice after the end of the reporting period?

You can renew your permit to practice up to one year after the end of the reporting period. All late renewal will be subject to a late fee and automatic auditing.

I didn't complete all of my CPE. Can I just change my permit to practice to "inactive"?

The inactive status of a permit to practice is only available to permit holders in good standing who are no longer working in the accounting profession at all. For example, a CPA who is temporarily not working while they are staying home to care for a child may place their permit to practice in inactive status for the period of time that they are not working. This does NOT apply to a CPA who is only doing part-time work. Another example are retired CPAs who have left the profession entirely. They may place their permit to practice in inactive status; HOWEVER, retired CPAs with an inactive permit to practice may not work at all in the accounting profession including providing “any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills”. CPAs with an inactive permit to practice do not have a CPE requirement while their permit is inactive and must place the word “inactive” adjacent to the CPA title. You must apply to the Board of Accountancy to place your permit to practice in inactive status.