019.00.03 Ark. Code R. § 004 - Rule 12 - Fees

The fees for various services of the Board are as follows (must be paid in U. S. dollars):

CPA EXAMINATION FEES: (Upon implementation of a computer-based examination, the fees and nomenclature shall no longer be applicable).

First-time application fee (non refundable) .....................................................	$50
Law & Professional Responsibilities ..............................................................	$65
Auditing ..........................................................................................................	$65
Accounting & Reporting ..................................................................................	$65
Financial Accounting & Reporting ..................................................................	$65
Proctor Fee for Out-of-State Applicants ..........................................................	$65

CPA EXAMINATION FEES: (Upon implementation of a computer-based examination, the fees and nomenclature below will be applicable)

First-time application fee (non refundable).............	$50
Candidate Testing 4 Sections (includes *NAP fees)...........	$590
Candidate Testing 3 Sections (includes *NAP fees)...........	$480
Candidate Testing 2 Sections (includes *NAP fees)...........	$350
Candidate Testing 1 Section (includes *NAP fees)............	$200

*NAP -NASBA, AICPA, and Test Delivery Service Provider

APPLICATION FEES (non refundable):

CPA/PA License .............................................................................................	$50
Reciprocal Certificate .....................................................................................	$50
Registration as a Public Accountant ...............................................................	$50
Registration of Partnership, Limited Liability Company Composed of CPAs ...............................................................................................................	$110
Registration of Partnership, Limited Liability Company or
Corporation Composed of PAs .......................................................................	$110
Reinstatement ...................... ...	$100
Duplicate or replacement Certificate................	$20
Transfer of Credits From Another Jurisdiction:
Transfer Fee for Each Part ..............................................................................	$10

ANNUAL REGISTRATION FEES

License to Practice................. ...............	$110
Inactive License Status...................	$55 -
Notification of intent to practice under "Substantial Equivalency" (SE)provision................... ...........	$110
Partnership, Corporations and Limited Liability Company .................	$110
Registration of each firm office in excess of one office......	$25
Late Fee - License to Practice/Firms/SE..............per month	$25
Late Fee - Inactive License Status............... ..per month	$10

Notes

019.00.03 Ark. Code R. § 004

10/21/2003