W. Va. Code R. § 1-1-18 - Fees
The
18.1. CPA Examination Fees.
18.1.a. An initial examination application
fee of ten dollars ($10.00) to review and approve a candidate to sit for the
uniform certified public accountant examination;
18.1.b. An examination application fee of
forty dollars ($40.00) for each section for which the candidate applies to
sit;
18.1.c. Any fees paid for the
computer-based examination for the uniform certified public accountant
examination itself are paid directly to the National Association of State
Boards of Accountancy (NASBA ) or any successor organization as determined by
the Board and are subject to change; and
18.1.d. A transfer of credit and examination
application fee as follows:
18.1.d.1. an
examination application fee of ten dollars ($10.00);
18.1.d.2. an intent-to-sit fee of forty
dollars $40.00 per section for each unpassed section of the
examination;
18.1.d.3. and forty
dollars ($40.00) per section score transferred.
18.2. Certification/Licensure Fees.
18.2.a. An initial certificate fee of one
hundred twenty dollars ($120.00) (which includes the wall certificate and
initial license to practice);
18.2.b. A reciprocal certificate fee of two
hundred dollars ($200.00) (which includes the wall certificate and initial
license to practice);
18.2.c. An
annual certificate renewal fee of eighty-five dollars ($85.00);
18.2.d. An annual CPA-Inactive certificate
renewal fee of sixty-five dollars ($65.00);
18.2.e. A duplicate wall certificate fee (if
the certificant's name has been legally changed or if the original certificate
has been destroyed) of thirty-five dollars ($35.00);
18.2.f. All renewals postmarked after the
annual renewal deadline date of June 30 are subject to an additional late
filing fee of fifty dollars ($50.00);
18.2.g. A fee to reinstate a certificate for
an individual who was previously ineligible for renewal of eighty-five dollars
($85.00);
18.2.h. The application
for reinstatement of a certificate when a license renewal has lapsed past July
31 of the current licensing period is subject to a fee of seventy-five dollars
($75.00) per month or partial month thereof; and
18.2.i. A fee for Activation of License of
eighty-five dollars ($85.00).
18.2.j. Initial certification/licensure
application fees are waived for any person who serves as an active-duty member
of the armed forces of the United States, the National Guard or a reserve unit,
active duty members' spouses, honorably discharged veterans and their spouses,
and surviving spouses of deceased services members who have not remarried, as
specified in §
1-1-4.1.e.1.
18.2.k. Initial certification/licensure
application fees are waived for anyone who qualifies as a low-income
individual, as specified in §
1-1-4.1.e.2.
18.3. Firm Fees.
18.3.a. A fee for issuance or renewal of a
firm permit of one hundred dollars ($100.00);
18.3.b. An additional fee for firm renewal
postmarked after July 31 of current licensing period of seventy-five dollars
($75.00) per month;
18.3.c. A fee
for an application to form an accounting corporation of two hundred dollars
($200.00);
18.3.d. A fee for an
application to form a professional limited liability company or a registered
limited liability partnership of two hundred dollars ($200.00); and
18.3.e. A fee of twenty-five dollars ($25.00)
for a Certificate of Approval for a Firm Name Change.
18.4. Continuing Professional Education Fees.
18.4.a. A late fee for the filing of a
continuing professional education report postmarked after January 31 of one
hundred fifty dollars ($150.00);
18.4.b. Requests for an extension of time to
secure additional hours to meet CPE compliance for the previous year are
subject to a fee of seventy-five dollars ($75.00) for forms postmarked on or
before January 31;
18.4.c. Requests
for an extension of time to secure additional hours to meet CPE compliance for
the previous year are subject to a fee of two hundred twenty-five dollars
($225.00) for forms postmarked subsequent to January 31;
18.4.d. Initial or additional extension
requests after June 30 will be increased by seventy-five dollars ($75.00) per
month; and
18.4.e. A fee of $25.00
for a report of continuing professional education credits which includes all
forms.
18.5.
Authorization Fees.
18.5.a. A fee for issuance
or renewal of a firm authorization to perform attest and/or compilation
services at the level indicated below:
Number of Licensees in
1. 1-5 licensees $100.00
2. 6-10 licensees $200.00
3. 11+ licensees $300.00
18.5.b. A fee for issuance or renewal of an
authorization to perform attest and/or compilation services for an individual
practitioner of eighty-five dollars ($85.00).
18.6. Other Fees.
18.6.a. A fee for authorization to release
information form of thirty dollars ($30.00);
18.6.b. A fee for a directory of active
licensees in electronic format of one hundred twenty-five dollars
($125.00);
18.6.c. A fee for a copy
of the list of all scheduled examination candidates of not more than two
hundred dollars ($200.00);
18.6.d.
A fee for a petition as referenced in Section 4.1.d.11.d. of one hundred fifty
dollars ($150.00); and
18.6.e. If
the Board is required to use any appraisal service in making a determination as
to whether an applicant's qualifications or the qualifications of another state
are substantially equivalent, the applicant shall bear the cost of such
appraisal service.
18.7.
All fees are non-refundable and shall not be prorated. The Board may, in its
discretion, return all or part of a fee accompanying a filing which the Board
declines to process.
Notes
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