La. Admin. Code tit. 46 § XIX-319
Current through Register Vol. 50, No. 11, November 20, 2024
Section XIX-319 - Assessment of Application, Annual and Other FeesA. Certification, firm permit application, renewal, and other fees shall be assessed by the board in amounts not to exceed the following. Application Fees |
Original certification application | $250 |
Reciprocal certification application | $120 |
Retired status application | $50 |
Reinstatement of certificate application | $500 |
Firm permit application | $250 |
Annual Fees |
Renewal of certificate | $120 |
Registration CPA inactive status | $60 |
Registration CPA retired status | $50 |
Renewal of firm permit | $100 |
Plus per owner over 10 not to exceed | $25 $2,500 |
Notice of substantial equivalency | $100 |
Other Fees (in amounts not to exceed) |
Temporary (provisional) licenses | $100 |
Replacement of a CPA certificate | $50* |
Transfer of grades transfer fee | $50 |
Written verifications | $50 |
Pre-Exam Evaluation | $100 |
Delinquent and other fees are cited in the Act. |
B. *A replacement certificate shall be issued at the holder's request upon payment of fee and compliance with the following requirements. 1. In the event of a certificate which has been lost, the request for replacement must be accompanied by a sworn statement that the certificate is lost.2. In the event of a certificate which has been mutilated, the mutilated certificate must be returned to the board and if it is mutilated beyond the point of being able to be identified, the request must also be accompanied by a sworn statement that the return document is, in fact, the certificate.3. If the request for replacement is to have a change in the name in which the certificate is issued, the original certificate must be returned to the board and the request must be accompanied by the appropriate documentation of the name change.C. Returned Check. A fee not to exceed the allowable amount under R.S. 9:2782 will be assessed against each person who pays any obligation to the board with a returned check. Failure to pay the assessed fee within the notified period of time shall cause the application to be returned.La. Admin. Code tit. 46, § XIX-319
Adopted by the Department of Commerce, Board of Certified Public Accountants, January 1974, promulgated LR 6:8 (January 1980), amended LR 9:209 (April 1983), LR 11:758 (August 1985), LR 13:13 (January 1987), LR 15:619 (August 1989), amended by the Department of Economic Development, Board of Certified Public Accountants, LR 17:1070 (November 1991), LR 23:1124 (September 1997), LR 26:1968 (September 2000), amended by the Office of the Governor, Board of Certified Public Accountants, LR 28:1013 (May 2002), LR 31:1330 (June 2005), Amended by Office of the Governor, Board of Certified Public Accountants, LR 431899 (10/1/2017), Amended LR 49650 (4/1/2023).AUTHORITY NOTE: Promulgated in accordance with R.S. 37:71 et seq.