Missouri Code of State Regulations
Title 20 - DEPARTMENT OF COMMERCE AND INSURANCE
Division 2010 - Missouri State Board of Accountancy
Chapter 2 - General Rules
Section 20 CSR 2010-2.160 - Fees
Current through Register Vol. 49, No. 6, March 15, 2024
PURPOSE: This amendment combines and clarifies existing fees, increases delinquent and inactive fees, and establishes reinstatement fees.
(1) The following fees are established by the Missouri State Board of Accountancy for certified public accountants (CPA) and certified public accounting firms.
|
(A) Reciprocity Fee |
$165.00 |
|
(B) Wall Hanging Fee (duplicate) |
$ 25.00 |
|
(C) CPA License Fee (initial) |
$90.00 |
|
(D) CPA License Fee (biennial renewal) |
$ 80.00 |
|
(E) CPA Inactive License Fee (initial) |
$ 50.00 |
|
(F) CPA Inactive License Fee (biennial renewal) |
$ 50.00 |
|
(G) CPA Reinstatement of License Fee |
$200.00 |
|
(H) Firm Permit Fee (initial) |
$ 90.00 |
|
(I) Firm Permit Fee (annual renewal) |
$ 90.00 |
|
(J) Reinstatement of CPA Firm Permit Fee |
$200.00 |
|
(K) Replacement Fee (license or permit) |
$10.00 |
|
(L) Delinquent fee for failure to obtain a permit or license, or timely renew a permit or license (per month or portion of a month) |
|
|
1. Firms |
$ 50.00 |
|
2. Certified public accountants |
$ 50.00 |
|
(M) Bad Check Fee |
$ 25.00 |
*Original authority: 326.262, RSMo 2001; 326.271, RSMo 2001, amended 2002; 326.277, RSMo 2001; 326.280, RSMo 2001, amended 2002; 326.283, RSMo 2001, amended 2002, 2008; 326.286, RSMo 2001, amended 2002; and 326.289, RSMo 2001, amended 2002, 2008.
