PAS highlights fungal forms in the stratum corneum.
Dermatophytosis should be suspected if you find neutrophils in the epidermis, especially in the stratum corneum. At the very least, order a PAS stain, which will highlight fungal forms. Causative organisms include Pitryosporum, Candida and Dermatophytes (Sternberg).
Mills SE, ed. Sternberg's Diagnostic Surgical Pathology.4th Ed. Philadelphia, PA: Lippincott Williams & Wilkins; 2004.