Section 872IAC1-1-10. Application; fees

   (a) Applications to take the certified public accountant examination must be made on a form provided by the board. Candidates will be notified of their eligibility to sit for the exam.

  (b) All fees are nonrefundable and nontransferable. The following is a schedule of fees adopted by the board:

(1) The fee for the examination for CPA and AP licensure is the payment of the candidate's cost of purchasing the examination, payable to the examination service.

(2) Transfer of grades, seventy-five dollars ($75).

(3) CPA certificate by reciprocity, seventy-five dollars ($75).

(4) Triennial certificate of registration for CPAs, PAs, and APs, seventy-five dollars ($75).

(5) The reinstatement fees for expired triennial certificates of registration for CPAs, PAs, and APs are set according to IC 25-1-8-6.

(6) Triennial permit to practice for firms, thirty dollars ($30).

(7) The reinstatement fees for expired triennial permits to practice for firms are set according to IC 25-1-8-6.

(8) Verification of certificate of registration for CPA, PA, or AP to another state, twenty-five dollars ($25).

  (c) Notwithstanding subsection (b)(4), a fee for an individual initially registered in the:

(1) second year of a triennial registration period shall be fifty dollars ($50); and

(2) third year of the triennial registration period shall be twenty-five dollars ($25).

  (d) Failure of an applicant to pay the initial registration fee will cause the application to be terminated one (1) year after the board's action granting registration.

  (e) Should an applicant pay the initial registration fee after the first renewal deadline for all licensees following the applicant's approval for licensure, the applicant must pay the renewal fee in addition to the initial registration fee in order to become licensed. (Indiana Board of Accountancy; Rule 69-1, 10; filed Jun 30, 1978, 9:54 a.m.: 1 IR 396; filed Feb 15, 1980, 3:05 p.m.: 3 IR 639; filed Aug 18, 1983, 3:20 p.m.: 6 IR 1928; filed May 1, 1984, 12:50 p.m.: 7 IR 1540; filed Mar 20, 1985, 3:25 p.m.: 8 IR 1033; filed Aug 28, 1986, 3:20 p.m.: 10 IR 65; filed Aug 6, 1990, 4:30 p.m.: 13 IR 2135; filed Jun 1, 1994, 5:00 p.m.: 17 IR 2345; errata filed Jul 28, 1994, 4:00 p.m.: 17 IR 2891; filed Jul 6, 1995, 12:00 p.m.: 18 IR 2784; filed Jun 14, 1996, 3:00 p.m.: 19 IR 3110; filed Feb 21, 2000, 7:06 a.m.: 23 IR 1654; readopted filed Jun 22, 2001, 8:57 a.m.: 24 IR 3824; filed Apr 4, 2002, 9:28 a.m.: 25 IR 2520; filed Jul 7, 2003, 3:45 p.m.: 26 IR 3654; filed Apr 16, 2004, 10:04 a.m.: 27 IR 2735; readopted filed Oct 4, 2007, 3:32 p.m.: 20071031-IR-872070066RFA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA)