Whether or not you need to form a professional corporation in Delaware depends on the type of business you are operating and the specific regulations and requirements for that profession in Delaware.
A professional corporation is a type of corporation that is formed by licensed professionals, such as doctors, lawyers, accountants, engineers, etc. These corporations are formed to provide professional services and are subject to different laws and regulations than regular corporations.
In Delaware, certain professions, like doctors and lawyers, are required to form a professional corporation if they want to provide their services through a corporation. Other professions, like accountants and engineers, are not required to form a professional corporation but they have the option to do so.