• Total CPE Requirement: 80 hours over 2 years
• Annual CPE Requirement: 20 hours

• CPA Ethics: 4 hours of Delaware board-approved ethics CPE
• Accounting & Auditing: Minimum 8 hours
• Tax: Minimum 8 hours
• Accounting, Tax, or Auditing: An additional 20 credit hours must be in Accounting, Auditing, or Tax (for a total of 36 hours in these combined categories)

• Self Study: Maximum 24 hours
• Published Materials: Maximum 20 hours
• Instruction: Maximum 40 hours

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes
• Passing score: 70%

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.