Division of
Professional Regulation

PA Permit to Practice

When to Apply

Apply for a Delaware PA Permit to Practice license 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 Delaware 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.
  • Complete and submit a Continuing Professional Education Log for Applicants form showing that you have completed 80 hours of continuing professional education (CPE) in the two years immediately before filing this application. Attach certificates of completion for the CPE listed on the form.  (See Sections 9.2.1 and 9.3.3 in the Board’s Rules and Regulations.)  The CPE 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 (see Section of the Board’s Rules and Regulations)
    • 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.

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