872 IAC 1-1-10 Application; fees

Sec. 10. (a) The following is a schedule of fees adopted by the board: (1) Transfer of grades, seventy-five dollars ($75). (2) CPA certificate by reciprocity, seventy-five dollars ($75). (3) Triennial certificate of registration for CPAs, PAs, and APs, seventy-five dollars ($75). (4) Triennial certificate of retired registration for CPAs, PAs, and APs, ten dollars ($10). (5) The reinstatement fees for expired triennial certificates of registration for CPAs, PAs, and APs are set according to IC 25-1-8-6. (6) Triennial permit to practice for firms, thirty dollars ($30). (7) The reinstatement fees for expired triennial permits to practice for firms are set according to IC 25-1-8-6. (8) Verification of certificate of registration for CPAs, PAs, or APs to another state, twenty-five dollars ($25). (b) A fee for an individual initially registered in the: (1) second year of a triennial registration period is fifty dollars ($50); and (2) third year of the triennial registration period is twenty-five dollars ($25). (c) Failure of an applicant to pay the initial registration fee will cause the application to be terminated one (1) year after the board's action granting registration. (d) If an applicant pays the initial registration fee after the first renewal deadline for licensees, and after the applicant's approval for licensure, the applicant must pay the renewal fee in addition to the initial registration fee to become licensed.