Your accountant is correct. Delaware is preferable for C-corps. So if you were setting up stocks and a management structure for future growth / VC investment /

Your accountant is correct. Delaware is preferable for C-corps. So if you were setting up stocks and a management structure for future growth / VC investment / Sale you would go with Delaware for low state tax and pro business courts. For LLC/S-Corp that just adds overhead. So it depends on your end game with the business.