The board is authorized to adopt rules in accordance with the Administrative Procedure Act to impose and collect fees which shall not exceed the following:
(1) | Original or reciprocal certification application | $250.00 |
(2) | Reinstatement application | $500.00 |
(3) | Notice under substantial equivalency | $200.00 |
(4) | Transfer of grades transfer fee | $ 50.00 |
(5) | Written verifications requested by applicants and registrants | $100.00 |
(6) | Registration and renewal fee for CPA-Inactive status | $100.00 |
(7) | Registration and renewal fee for CPA-Retired status | $50.00 |
(8) | Application to establish experience or evaluate education courses and qualifications | $200.00 |
(9) | Annual renewal of certificate | $200.00 |
(10) | Additional fee if not renewed prior to February 1 | $200.00 per month |
(11) | Additional fee to licensees or CPA firms who have delinquently renewed their certificates or permits three times within the previous six years | $300.00 |
(12) | Firm permit, initial application | $250.00 |
(13) | Annual filing fee for firm permit | $100.00 plus $25.00 per each owner over 10, with a maximum fee of $2,500.00 per firm |
(14) | Additional delinquent fees for firm permit renewals received on or after February 1 | $300.00 |
(15) | Reinstatement fee for firms continuing to practice as a CPA firm in Louisiana after the expiration without a permit times or cancellation of the firm the annual firm permit renewal fee | The number of years the firm practiced |
La. R.S. § 37:74.1