Hawaii Administrative Rules
Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS
Chapter 53 - FEES RELATING TO BOARDS AND COMMISSIONS
Subchapter 2 - FEES
Section 16-53-38 - Public accountancy
Universal Citation: HI Admin Rules 16-53-38
Current through February, 2024
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) Individual permit to practice for public accountant or certified public accountant | $ 25 |
| (C) Individual temporary permit to practice for public accountant or certified public accountant | $ 25 |
| (D) Firm permit to practice: | |
| (i) Sole proprietorship CPA firms | $ 25 |
| (ii) All other CPA firms | $ 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 | $ 50 |
| (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) | $ 70 |
| (B) Second year of the biennium (original license fee) | $ 50 |
| (5) Individual public accountant or certified public accountant permit to practice fees: | |
| (A) Partner or shareholder | $ 100 |
| (B) Others employed by public accountant or certified public accountant | $ 30 |
| (C) Temporary permit | $ 150 |
| (6) Original firm permit to practice fees: | |
| (A) Sole proprietorship CPA firms | $ 50 |
| (B) All other CPA firms | $ 101 |
| (7) Biennial renewal fees: | |
| (A) Individual public accountant or certified public accountant license | $ 40 |
| (B) Firm permit to practice: | |
| (i) Sole proprietorship | $ 50 |
| (ii) All other CPA firms | $ 101 |
| (8) Recordkeeping fee | $ 20 |
| (9) Examination proctoring fee | $ 100 |
| (10) Examination score verification fee | $ 15 |
| (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 | $ 35 |
| (ii) Annual compliance resolution fund fee | $ 35 |
| (iii) Biennial compliance resolution fund fee | $ 70 |
| (B) Firm permit to practice for non-sole proprietorship CPA firms | |
| (i) Compliance resolution fund fee | $ 35 |
| (ii) Annual compliance resolution fund fee | $ 35 |
| (iii) Biennial compliance resolution fund fee | $ 70 |
Disclaimer: These regulations may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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