Annual Registration
| Certified Public Accountants (CPA) | $100.00 | Active |
| $50.00 | Inactive |
|
| Public Accountants (PA) | $100.00 | Active |
| Non-Licensee Owners (NLO) | $100.00 | Active NLO |
| CPA/PA Firms | $130.00 | Active |
| Above fees effective October 1, 2017 |
Delinquent Penalties
| Late filing after December 31 | $100.00 | plus registration fee |
| Late filing after February 28 | $500.00 | plus registration fee |
Returned Checks
| $30.00 | certified check or money order only |
Examination Fees
| Fee Type | Amount |
|---|---|
| Initial Application or Transfer of Credit | $120.00 |
| Re-examination | $75.00 |
| Auditing and Attestation | $265.57 |
| Financial Accounting and Reporting | $265.57 |
| Taxation and Regulation | $265.57 |
| Business Analysis and Reporting | $265.57 |
| Information Systems and Control | $265.57 |
| Tax Compliance and Planning | $265.57 |
Application for Certificate by Reciprocity
Application for Transfer of Grades
| Amount |
|---|
| $120.00 |
Replacement CPA Certificate
| Requires returning original certificate to Board office. Replacement certificate available through NASBA per Board approval. |
CPA Certificate Mailing Fee
| Requires returning original certificate to Board office. Replacement certificate available through NASBA per Board approval. |
Public Records Request
| Time-Intensive Requests | $20 per hour including a minimum fee of $20 for time spent locating, retrieving, and preparing records for production. The Board will not charge a fee for legal review or redaction to withhold legally protected information. The Board will charge 50 cents per page for standard paper for copies prepared. |
| Standard Requests | The board will charge 50 cents per page for standard paper for copies prepared. |
