Haw. Code R. § 16-53-38 - Public accountancy

The fees for the board of public accountancy shall be as provided in this section:

(1) Application fees:
(A) Individual certified public accountant license	$ 25
(B) Individual permit to practice for public accountant or certified public accountant	$ 25
(C) Individual temporary permit to practice for public accountant or certified public accountant	$ 25
(D) Firm permit to practice:
(i) Sole proprietorship CPA firms	$ 25
(ii) All other CPA firms	$ 50
(2) Examination and other examination related fees as determined by agreement between the board and a professional testing service
(3) Original individual certified public accountant license fee	$ 50
(4) Individual public accountant or individual certified public accountant license fees:
(A) First year of the biennium (original license fee, plus one-half of the biennial renewal fee)	$ 70
(B) Second year of the biennium (original license fee)	$ 50
(5) Individual public accountant or certified public accountant permit to practice fees:
(A) Partner or shareholder	$ 100
(B) Others employed by public accountant or certified public accountant	$ 30
(C) Temporary permit	$ 150
(6) Original firm permit to practice fees:
(A) Sole proprietorship CPA firms	$ 50
(B) All other CPA firms	$ 101
(7) Biennial renewal fees:
(A) Individual public accountant or certified public accountant license	$ 40
(B) Firm permit to practice:
(i) Sole proprietorship	$ 50
(ii) All other CPA firms	$ 101
(8) Recordkeeping fee	$ 20
(9) Examination proctoring fee	$ 100
(10) Examination score verification fee	$ 15
(11) The restoration fee for an individual public accountant license, individual certified public accountant license, and firm permit to practice shall be the applicable renewal fee, a penalty fee equal to the amount of the applicable biennial renewal fee, and the recordkeeping fee for each biennium the license or permit was forfeited.
(12) Compliance resolution fund:
(A) Individual public accountant or certified public accountant license
(i) Compliance resolution fund fee	$ 35
(ii) Annual compliance resolution fund fee	$ 35
(iii) Biennial compliance resolution fund fee	$ 70
(B) Firm permit to practice for non-sole proprietorship CPA firms
(i) Compliance resolution fund fee	$ 35
(ii) Annual compliance resolution fund fee	$ 35
(iii) Biennial compliance resolution fund fee	$ 70

Notes

Haw. Code R. § 16-53-38

[Eff 9/30/83; am and comp 6/7/85; comp 12/7/85; comp 10/3/86; am and comp 5/1/87; comp 12/7/87; comp 11/25/88; comp 12/21/89; am and comp 10/4/91; am and comp 6/10/94; am and comp 7/18/94; am and comp 6/13/00; comp 11/22/02; comp 7/21/08; am and comp 9/2/10] (Auth: HRS § 26-9) (Imp: HRS §§ 26-9, 466-5, 466-7, 466-8)