A firm is required to obtain and maintain a valid Delaware firm permit to practice if it

  • maintains an office(s) in Delaware and
  • intends to be or is engaged in the practice of certified public accountancy or public accountancy in Delaware 

If a firm’s principal offices are outside Delaware, employees of the firm who work more than 80 hours in Delaware or who work for a client(s) in Delaware must have an individual permit to practice.

Requirements for All Applications