LAC 46:XIX.319. Assessment of Application, Annual and Other Fees

A. Certification, firm permit application, renewal, and other fees shall be assessed by the board in amounts not to exceed the following. Application Fees Original certification application | $250 Reciprocal certification application | $120 Retired status application | $50 Reinstatement of certificate application | $500 Firm permit application | $250 Annual Fees Renewal of certificate | $120 Registration CPA inactive status | $60 Registration CPA retired status | $50 Renewal of firm permit | $100 Plus per owner over 10 not to exceed | $25 $2,500 Notice of substantial equivalency | $100 Other Fees (in amounts not to exceed) Temporary (provisional) licenses | $100 Replacement of a CPA certificate | $50* Transfer of grades transfer fee | $50 Written verifications | $50 Pre-Exam Evaluation | $100 Delinquent and other fees are cited in the Act. B. *A replacement certificate shall be issued at the holder's request upon payment of fee and compliance with the following requirements. 1. In the event of a certificate which has been lost, the request for replacement must be accompanied by a sworn statement that the certificate is lost. 2. In the event of a certificate which has been mutilated, the mutilated certificate must be returned to the board and if it is mutilated beyond the point of being able to be identified, the request must also be accompanied by a sworn statement that the return document is, in fact, the certificate. 3. If the request for replacement is to have a change in the name in which the certificate is issued, the original certificate must be returned to the board and the request must be accompanied by the appropriate documentation of the name change. C. Returned Check. A fee not to exceed the allowable amount under R.S. 9:2782 will be assessed against each person who pays any obligation to the board with a returned check. Failure to pay the assessed fee within the notified period of time shall cause the application to be returned.