Iowa Code r. 193A-12.1 - Fees

The following is a schedule of the fees for examinations, certificates, licenses, permits and renewals adopted by the board:

Initial CPA examination application:
Paid directly to CPA examination services	not to exceed $1,500
Reexamination:
Paid directly to CPA examination services	not to exceed $1,500
Original issuance of CPA certificate or LPA license by examination (fee includes wall certificate)	$100
Original issuance of CPA certificate by reciprocity or substantial equivalency	$100
CPA wall certificate or LPA license issued by reciprocity or substantial equivalency	$50
Replacement of lost or destroyed wall CPA certificate or LPA license	$50
Original issuance of attest qualification	$100
Annual renewal of CPA certificate or LPA license-active status	$100
Late renewal of CPA certificate or LPA license within 30-day grace period (July 1 to July 30)-active status	$25
Annual renewal of CPA certificate or LPA license-inactive status	$50
Late renewal of CPA certificate or LPA license within 30-day grace period (July 1 to July 30)-inactive status	$10
Original issuance of firm permit to practice	$100
Annual renewal of firm permit to practice	$100
Reinstatement of lapsed CPA certificate or LPA license	$100 + renewal fee + $25 per month of expired registration
Reinstatement of lapsed firm permit to practice	$100 + renewal fee + $25 per month of expired registration
Interstate Transfer Form	$25
License predetermination fee	$25

Notes

Iowa Code r. 193A-12.1

ARC 7688C, IAB 3/6/24, effective 4/10/24

ARC 7715B, lAB 4/22/09, effective 7/1/09; ARC 8866B, lAB 6/30/10, effective 8/4/10; ARC 8867B, lAB 6/30/10, effective 8/4/10; ARC 9040B, lAB 9/8/10, effective 10/13/10; ARC 9327B, lAB 1/12/11, effective 2/16/11 Amended by IAB April 21, 2021/Volume XLIII, Number 22, effective 5/26/2021 Adopted by IAB March 6, 2024/Volume XLVI, Number 18, effective 4/10/2024