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Division of
Professional Regulation

CPA Firm Permit to Practice

When to Apply

A firm must obtain and maintain a valid Delaware CPA Firm Permit to Practice if it:

  • has an office(s) in Delaware and
  • it or intends to engage in the practice of certified public accountancy in Delaware.

A sole proprietor is required to hold both an individual permit to practice public accountancy and a firm permit to practice public accountancy.

When Applying is Not Required

A CPA firm that does not maintain an office in Delaware and is practicing certified public accountancy through an individual practicing pursuant to the practice privilege, described in 24 Del. C. §109 and Section 8.0 of the Board’s Rules and Regulations, is not required to have a CPA firm permit to practice or otherwise notify the Board.

Although not required to apply, a firm (outside Delaware) may nonetheless elect to apply for a Delaware CPA Firm Permit.

Peer Review

If a firm applying for a Delaware CPA Firm Permit performs attest or compilation services, it must enroll in a Board-approved peer review program. However, a firm may elect to enroll even if not required to do so. See Sections 10.4 and of the Board’s Rules and Regulations.

Information on How to Apply for a License in DELPROS

All applications are submitted our online system DELPROS. We no longer accept paper applications.


In order to apply for a license or submit a service request, you must first have a DELPROS user account . To LOG IN or CREATE a DELPROS (Delaware Professional Regulation Online Services) user account:

  1. Go to:
  2. Click GO on the Apply/Manage a License and Service Requests tile.
  3. If you do not have a DELPROS user account, click the REGISTER button on the left side of page for NEW USERS.
  4. If you already have a DELPROS user account, enter your email address and password on the right side for EXISTING USERS and click the LOGIN button.

DELPROS allows you to save your incomplete application and return to it later to finish the process. You only have six (6) months to submit your application once you begin.

  • If you do not submit your application within six months of starting it, you will be required to restart the entire online application again.

You may check the status of your application online throughout the entire application process by using the “View Application Status” feature in DELPROS on your e-License dashboard.


  1. Know the requirements for the license you are pursuing.
  2. Request and gather all documents required to upload on the Attachments page. All information and forms are located on your profession’s webpages.


On the ATTACHMENTS page of your application, you may be instructed to:

  • either “attach” or “upload” the required document(s) directly to your application. This means you will find the document(s) saved on your computer or device and upload it to your application.
  • click “acknowledge” . This means you will either mail the documents yourself or request the “third-party” to mail the document(s) directly to the Board office.
    • Examples of “third-party forms” are transcripts from schools, employment verifications from a supervisor, or license verifications from another state.
  • Forms requiring a supervisor signature, seal, or notary may have to be MAILED to the Board office directly UNLESS the document specifically indicates to UPLOAD the document.

The requirements for this license type are provided in the following section(s).


In addition to submitting the application and fee in DELPROS, you must submit:

  • A copy of your current Delaware business license issued by the Division of Revenue.


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