A firm is required to obtain and maintain a valid Delaware firm permit to practice if it

• maintains an office(s) in Delaware and
• intends to be or is engaged in the practice of certified public accountancy or public accountancy in Delaware 

If a 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 have an individual permit to practice.

Requirements for All Applications

• Submit completed, signed and notarized Application for Firm Permit to Practice.
  
  
• Enclose non-refundable processing fee by check or money order made payable to “State of Delaware.”
  
  
• Enclose copy of current Delaware business license issued by the Division of Revenue.