18 Va. Admin. Code § 5-22-20

Current through Register Vol. 40, No. 22, June 17, 2024

Section 18VAC5-22-20 - Fees

A. The board shall charge the following fees for services it provides:

Processing an initial application to take one or more sections of the CPA examination	$120
Processing additional applications to take one or more sections of the CPA examination	$20
Processing an application for issuance of a Virginia license to a person	$75
Processing an application for issuance of a Virginia license to a firm	$100
Processing an application for the timely renewal of a person's Virginia license except as provided in subsection B of 18VAC5-22-180	$60
Processing an application for the timely renewal of a firm's Virginia license except as provided in subsection B of 18VAC5-22-180	$75
Additional fee for processing an application for the renewal of a person's Virginia license that is not timely	$100
Additional fee for processing an application for the renewal of a firm's Virginia license that is not timely	$100
Processing an application for reinstatement of a person's Virginia license	$350
Processing an application for reinstatement of a firm's Virginia license	$500
Processing an application for lifting the suspension of the privilege of using the CPA title in Virginia	$350
Processing an application for lifting the suspension of the privilege of providing attest services, compilation services, or financial statement preparation services for persons or entities located in Virginia	$500
Providing or obtaining information about a person's grades on sections of the CPA examination	$25
Processing requests for verification that a person or firm holds a Virginia license:
1. Online request	$25
2. Manual request	$50
Providing an additional CPA wall certificate	$25
Additional fee for not responding within 30 calendar days to any request for information by the board under subsection A of 18VAC5-22-170	$100
Additional fee for not using the online payment option for any service provided by the board	$25

B. All fees for services the board provides are due when the service is requested and are nonrefundable.

18 Va. Admin. Code § 5-22-20

Derived from Virginia Register Volume 26, Issue 24, eff. September 16, 2010; amended, Virginia Register Volume 29, Issue 3, eff. January 1, 2013; Amended, Virginia Register Volume 34, Issue 19, eff. 6/13/2018; Amended, Virginia Register Volume 34, Issue 24, eff. 9/6/2018.

Statutory Authority: § 54.1-4402 and 54.1-4403 of the Code of Virginia.