Cal. Code Regs. tit. 16 § 70

Current through Register 2024 Notice Reg. No. 49, December 6, 2024

Section 70 - Fees

(a) The application fee for the computer-based Uniform Certified Public Accountant Examination shall be $100 for issuance of the Authorization to Test to first-time applicants and $50 for issuance of the Authorization to Test to repeat applicants.

(b) The application fee for issuance of a certified public accountant certificate shall be $250.

(c) The application fee for registration as a partnership or as a corporation, including registration under a new name as a partnership or as a corporation, shall be $250.

(d)

(1) After June 30, 2024, the fee for the initial permit to practice as a partnership or a corporation shall be $400, and the fee for initial permit to practice as a certified public accountant shall be $340. This subdivision shall be operative until June 30, 2026.

(2) After June 30, 2026, the fee for the initial permit to practice as a partnership or a corporation shall be $520, and the fee for initial permit to practice as a certified public accountant shall be $400.

(e)

(1) For permits expiring after June 30, 2024, the fee for renewal to practice as a partnership or a corporation shall be $400, and the fee for renewal to practice as a public accountant or a certified public accountant shall be $340. This subdivision shall be operative until June 30, 2026.

(2) For permits expiring after June 30, 2026, the fee for renewal to practice as a partnership or a corporation shall be $520, and the fee for renewal to practice as a public accountant or a certified public accountant shall be $400.

(f) The fee for the processing and issuance of a duplicate copy of a certificate of licensure or registration shall be $10.

(g) The fee for processing and issuance of a duplicate copy of a registration, or permit or other form evidencing licensure or renewal of licensure shall be $2.

(h)

(1) The fee to be charged a licensee for submission of an application for a license in a retired status pursuant to Section 15.1 shall be $75.

(2) The fee to restore a license from a retired status to an active status shall be $50.

Cal. Code Regs. Tit. 16, § 70

Note: Authority cited: Sections 5010 and 5134, Business and Professions Code. Reference: Sections 122, 163, 5070.1, 5096, 5130, 5131 and 5134, Business and Professions Code.

1. Amendment filed 11-4-70; effective thirtieth day thereafter (Register 70, No. 45). For prior history, see Register 68, No. 23.
2. Amendment filed 4-9-74; effective thirtieth day thereafter (Register 74, No. 15).
3. Amendment filed 8-15-75; effective thirtieth day thereafter (Register 75, No. 33).
4. Amendment filed 8-17-77; effective thirtieth day thereafter (Register 77, No. 34).
5. Amendment of subsection (b) filed 1-26-79; effective thirtieth day thereafter (Register 79, No. 4).
6. Repealer and new section filed 7-1-96; operative 7-1-96 pursuant to Government Code section 11343.4(d) (Register 96, No. 27).
7. Amendment changing designation of subsection (d) to (d)(1), changing designation of subsection (e) to (e)(1), and adding new subsections (d)(2), (e)(2) and (h) filed 10-2-96; operative 11-1-96 (Register 96, No. 40).
8. Amendment of section heading and section filed 8-3-98; operative 8-3-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 32).
9. Redesignation and amendment of subsection (a) as subsection (a)(1), new subsections (a)(2) and (a)(3), and amendment of subsection (b) filed 5-3-2001; operative 7-1-2001 (Register 2001, No. 18).
10. Amendment filed 1-23-2004; operative 1-23-2004 pursuant to Government Code section 11343.4 (Register 2004, No. 4).
11. Repealer of subsections (a)(1)-(2), redesignation of former subsection (a)(3) as subsection (a), new subsection (h) and amendment of Note filed 12-12-2005; operative 1-1-2006 pursuant to Government Code section 11343.4 (Register 2005, No. 50).
12. Amendment of subsection (a), redesignation and amendment of former subsection (h) as new subsection (h)(1), new subsection (h)(2) and amendment of Note filed 10-3-2006 as an emergency; operative 10-3-2006 (Register 2006, No. 40). A Certificate of Compliance must be transmitted to OAL by 1-31-2007 or emergency language will be repealed by operation of law on the following day.
13. Certificate of Compliance as to 10-3-2006 order transmitted to OAL 12-21-2006 and filed 2-1-2007 (Register 2007, No. 5).
14. Redesignation of former subsections (d) and (e) as new subsections (d)(1) and (e)(1), new subsections (d)(2)-(3), (e)(2)-(3) and (i) and amendment of Note filed 4-14-2011; operative 4-14-2011 pursuant to Government Code section 11343.4(c) (Register 2011, No. 15).
15. Amendment of subsections (d)(3) and (e)(3), new subsections (i)-(i)(2), subsection relettering and amendment of Note filed 10-16-2013; operative 1-1-2014 (Register 2013, No. 42).
16. Amendment filed 1-13-2014; operative 7-1-2014 pursuant to Government Code section 11343.4(b)(2)(Register 2014, No. 3).
17. Amendment filed 4-16-2020; operative 7/1/2020 (Register 2020, No. 16).
18. Amendment of subsections (a)-(e), repealer of subsection (j) and amendment of Note filed 7-19-2022; operative 10/1/2022 (Register 2022, No. 29).
19. Change without regulatory effect amending section filed 4-9-2024 pursuant to section 100, title 1, California Code of Regulations (Register 2024, No. 15).