Apply for a Delaware PA Permit to Practice license only when both of the following apply to you:
- You hold an active public accountant permit in good standing in another jurisdiction (state, U.S. territory or District of Columbia), and
- Your primary state of residence is Delaware.
See 24 Del. C. §110 (e).
Requirements for All Applicants
- Submit completed, signed and notarized Application for PA Permit to Practice.
- Enclose a check or money order for the non-refundable processing fee made payable to “State of Delaware.”
- Enclose a copy of your driver's license or official identification from the Delaware (DMV).
- If you don't have a driver's license or official identification card from Delware DMV, submit other government-issued documentation to establish that your primary residence is Delaware.
- Arrange for the Board office to receive verification letter from each jurisdiction (state, U.S. territory or District of Columbia) that has ever issued an accountancy permit to you, sent directly from the jurisdiction to the Board office.
- Submit a Continuing Education Log and certificates of attendance showing that you have completed at least 80 hours of acceptable continuing educaiton (CE) during the two years before filing this application (see Continuing Education in the Board’s Rules and Regulations). The CE must include all of the following:
- eight credit hours in accounting and/or auditing
- eight credit hours in taxation
- four credit hours in a Delaware-specific ethics course approved by the Board
- at least 20 additional credit hours in either accounting, auditing or taxation.
- If you have never been issued a U.S. Social Security Number (SSN), submit a Request for Exemption from Social Security Number Requirement.