A firm is required to obtain and maintain a valid Delaware PA Firm Permit to Practice if it is (or intends to be) engaged in the practice of public accountancy in Delaware regardless of where its principal offices are located.
If a PA 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 hold an individual PA Permit to Practice.
If a firm applying for a Delaware PA Firm permit performs attest or compilation services, it must enroll in a Board-approved peer review program. However, a firm may elect to enroll elect even if not required to do so. See Sections 10.4 and 10.12.6.3 of the Board’s Rules and Regulations.