A firm must obtain and maintain a valid Delaware CPA Firm Permit to Practice if it
A firm that does not have an office in Delaware may engage in the practice of certified public accountancy in Delaware without obtaining a Delaware CPA Firm Permit or otherwise notifying the Delaware Board if practicing through a firm employee or principal who has practice privilege (24 Del. C. §109 and Section 8.0 of the Board’s Rules and Regulations).
Although not required to apply, a firm 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 elect even if not required to do so. See Sections 10.4 and 10.12.6.3 of the Board’s Rules and Regulations.