|
ALABAMA STATE BOARD OF
PUBLIC ACCOUNTANCY FEES |
|
Annual Registration of: |
|
Certified Public Accountants (CPA) |
$75.00 |
Active |
|
|
$50.00 |
Inactive |
|
Public Accountants (PA) |
$75.00 |
Active |
|
|
$50.00 |
Inactive |
|
Non-Licensee Owners (NLO) |
$75.00 |
Active |
|
CPA/PA Firms |
$75.00 |
Active |
|
NOTE: Above fees effective October 1,
2010
|
|
Delinquent Penalties: |
|
Late filing after December 31 |
$100.00 |
plus registration fee |
|
Late filing after March 31 |
$500.00 |
plus registration fee |
|
Returned Checks: |
|
|
$30.00 |
certified check or money order only |
|
Examination Fees: |
|
Initial Application |
$100.00 |
|
|
Re-examination |
$50.00 |
|
|
Auditing and Attestation |
$215.00 |
|
|
Financial Accounting & Reporting |
$215.00 |
|
|
Regulation |
$185.00 |
|
|
Business Environment and Concepts |
$185.00 |
|
|
NOTE: Above fees effective September 1,
2011
|
|
Application for Certificate by Reciprocity: |
|
|
$100.00 |
|
|
Application for Transfer of Grades: |
|
|
$100.00 |
|
|
Replacement CPA Certificate: |
|
|
$10.00 |
requires mailing back original certificate |
|
CPA Certificate Mailing Fee: |
|
|
No charge (effective Fall 2010) |
certificate mailed via USPS certified mail |
|
Annual Register of Licensees: |
|
|
$20.00 |
|