HAR §16-53-38
HAR §16-53-38. Public accountancy
Cite as Haw. Code R. § 16-53-38
The fees for the board of public
accountancy shall be as provided in this section:
(1)
Application fees:
(A)
Individual certified public accountant
license
$
25
(B)
(C)
Individual permit to practice for public
accountant or certified public accountant
Individual temporary permit to
practice for public accountant or certified public
accountant
$
25
$
25
(D)
Firm permit to practice:
(i)
Sole proprietorship CPA firms
(ii)
All other CPA firms
$
25
$
50
(2)
Examination and other examination related fees as determined by
agreement between the board and a professional testing service
(3)
Original individual certified public
accountant license fee
$
64
(4)
Individual public accountant
or individual certified public accountant license fees:
(A)
First year of the biennium (original
license fee, plus one-half of the
biennial renewal fee)
$
90
(B)
Second year of the biennium (original
license
fee)
$
64
(5)
Individual public accountant or certified public
accountant permit to practice fees:
(A)
Partner or shareholder
$
130
(B)
Others employed by public accountant or
certified public accountant
$
38
(C)
Temporary permit
$
194
(6)
Original firm permit to practice fees:
(A)
Sole proprietorship CPA firms
$
64
(B)
All other CPA firms
$
130
(7)
Biennial renewal fees:
(A)
Individual public accountant or
certified public accountant license
$
52
(B)
Firm permit to practice:
(i)
Sole proprietorship
$
64
(ii)
All other CPA firms
$
130
(8)
Recordkeeping fee
$
20
53-48
§16-53-39
(9)
Examination score verification fee
$
15
(10)
Continuing professional education provider fee
$
25
(11) The restoration fee for an individual public accountant license,
individual certified public accountant license, and firm permit to
practice shall be the applicable renewal fee, a penalty fee equal to the
amount of the applicable biennial renewal fee, and the recordkeeping
fee for each biennium the license or permit was forfeited
(12)
Compliance resolution fund:
(A)
Individual public accountant or
certified public accountant license
(i)
Compliance resolution fund fee
$
50
(ii)
Annual compliance resolution fund fee
$
50
(iii)
Biennial compliance resolution fund fee
$
100
(B)
Firm permit to practice for non-sole
proprietorship CPA firms
(i)
Compliance resolution fund fee
$
50
(ii)
Annual compliance resolution fund fee
$
50
(iii)
Biennial compliance resolution fund fee
$
100
[Eff 9/30/83; am and comp 6/7/85; comp 12/7/85; comp
10/3/86; am and comp 5/1/87; comp 12/7/87; comp
11/25/88; comp 12/21/89; am and comp 10/4/91; am and
comp 6/10/94; am and comp 7/18/94; am and comp 6/13/00;
comp 11/22/02; comp 7/21/08; am and comp 9/2/10; am and
comp 10/10/16] (Auth: HRS §§26-9, 436B-15) (Imp: HRS
§§26-9, 466-5, 466-7, 466-8