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: customerservice.dpr state.de.us APPLICATION FOR CPA PERMIT TO PRACTICE INSTRUCTION SHEET When to File Which application form you file depends on several factors such as when you applied to take the CPA examination. Step 3 below will guide you to the correct application. General Information about Delaware Permits and Certificates Delaware issues both a CPA Permit to Practice and a CPA Certificate. A CPA Permit to Practice licenses you to practice accountancy in Delaware. A Delaware CP.

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