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A firm must obtain and maintain a valid Delaware CPA Firm Permit to Practice if it:
A sole proprietor is required to hold both an individual permit to practice public accountancy and a firm permit to practice public accountancy.
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.
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 10.12.6.3 of the Board’s Rules and Regulations.
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:
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.
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.
On the ATTACHMENTS page of your application, you may be instructed to:
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: