North Dakota Administrative Code
Title 3 - Accountancy, Board of
Article 3-02 - Examinations, Fees, and Experience
Chapter 3-02-02 - Fees
Section 3-02-02-04 - Certificate and license annual renewal fees

The annual renewal fee for every CPA and LPA shall be set by the board but not to exceed two hundred dollars. A CPA or LPA who registers and pays the annual renewal fee July first through July thirty-first will be considered licensed during that same period. A CPA or LPA who fails to register or pay the renewal fee by July thirty-first shall pay a late filing fee not to exceed one hundred dollars in addition to the regular annual fee. If not paid by August thirty-first, the certificate is deemed involuntarily relinquished and not renewed, and subject to return as specified in section 3-02-02-07, and subject to the reinstatement requirements of section 3-02-02-08. Individuals registered under the substantial equivalency provisions shall be required to file an annual renewal form and pay the annual renewal fee, plus the late filing fee if applicable.

General Authority: NDCC 43-02.2-03

Law Implemented: NDCC 43-02.2-03, 43-02.2-04, 43-02.2-07