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