Arkansas Administrative Code
Agency 019 - State Board of Accountancy
Rule 019.00.03-004 - Rule 12 - Fees
The fees for various services of the Board are as follows (must be paid in U. S. dollars):
CPA EXAMINATION FEES: (Upon implementation of a computer-based examination, the fees and nomenclature shall no longer be applicable).
|
First-time application fee (non refundable) ..................................................... |
$50 |
|
Law & Professional Responsibilities .............................................................. |
$65 |
|
Auditing .......................................................................................................... |
$65 |
|
Accounting & Reporting .................................................................................. |
$65 |
|
Financial Accounting & Reporting .................................................................. |
$65 |
|
Proctor Fee for Out-of-State Applicants .......................................................... |
$65 |
CPA EXAMINATION FEES: (Upon implementation of a computer-based examination, the fees and nomenclature below will be applicable)
|
First-time application fee (non refundable)............. |
$50 |
|
Candidate Testing 4 Sections (includes *NAP fees)........... |
$590 |
|
Candidate Testing 3 Sections (includes *NAP fees)........... |
$480 |
|
Candidate Testing 2 Sections (includes *NAP fees)........... |
$350 |
|
Candidate Testing 1 Section (includes *NAP fees)............ |
$200 |
*NAP -NASBA, AICPA, and Test Delivery Service Provider
APPLICATION FEES (non refundable):
|
CPA/PA License ............................................................................................. |
$50 |
|
Reciprocal Certificate ..................................................................................... |
$50 |
|
Registration as a Public Accountant ............................................................... |
$50 |
|
Registration of Partnership, Limited Liability Company Composed of CPAs ............................................................................................................... |
$110 |
|
Registration of Partnership, Limited Liability Company or |
|
|
Corporation Composed of PAs ....................................................................... |
$110 |
|
Reinstatement ...................... ... |
$100 |
|
Duplicate or replacement Certificate................ |
$20 |
|
Transfer of Credits From Another Jurisdiction: |
|
|
Transfer Fee for Each Part .............................................................................. |
$10 |
ANNUAL REGISTRATION FEES
|
License to Practice................. ............... |
$110 |
|
Inactive License Status................... |
$55 - |
|
Notification of intent to practice under "Substantial Equivalency" (SE)provision................... ........... |
$110 |
|
Partnership, Corporations and Limited Liability Company ................. |
$110 |
|
Registration of each firm office in excess of one office...... |
$25 |
|
Late Fee - License to Practice/Firms/SE..............per month |
$25 |
|
Late Fee - Inactive License Status............... ..per month |
$10 |
