W. Va. Code R. § 1-1-18 - Fees

Current through Register Vol. XXXIX, No. 11, March 18, 2022

The Board shall charge the following fees:

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 Firm Fee

Number of Licensees in Firm

Fee

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

W. Va. Code R. § 1-1-18

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