RULE 019.00.03-004 - Rule 12 - Fees

RULE 019.00.03-004. 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

(10/21/2003)

The following state regulations pages link to this page.