§74.1. Fees

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                                        The number of years

continuing to practice as a CPA                                 the firm practiced

firm in Louisiana after the expirationwithout a permit times or cancellation of the firmthe annual firm permit

renewal fee

Acts 2000, 1st Ex. Sess., No. 29, §1; Acts 2006, No. 214, §1; Acts 2016, No. 553, §1.