§74.1. Fees

            The board is authorized to adopt rules in accordance with the Administrative Procedure Act to impose and collect fees which shall not exceed the following:

            (1)       Original or reciprocal certification application          $250.00

            (2)       Reinstatement application                                          $500.00

            (3)       Notice under substantial equivalency                         $200.00

            (4)       Transfer of grades transfer fee                                   $ 50.00

            (5)       Written verifications requested by

                        applicants and registrants                                           $100.00

            (6)       Registration and renewal fee for

                        CPA-Inactive status                                                    $100.00

            (7)       Registration and renewal fee for

                        CPA-Retired status                                                     $50.00

            (8)       Application to establish experience

                        or evaluate education courses and

                        qualifications                                                              $200.00

            (9)       Annual renewal of certificate                                     $200.00

            (10)     Additional fee if not renewed prior to

                        February 1                                                                  $200.00 per month

            (11)     Additional fee to licensees or CPA firms

                        who have delinquently renewed their

                        certificates or permits three times within

                        the previous six years                                                 $300.00

            (12)     Firm permit, initial application                                  $250.00

            (13)     Annual filing fee for firm permit                               $100.00 plus $25.00

per each owner over 10, with a maximum

fee of $2,500.00 per firm

            (14)     Additional delinquent fees for 

                        firm permit renewals received  

                        on or after February 1                                                 $300.00

            (15)     Reinstatement fee for firms                                        The number of years

                        continuing to practice as a CPA                                 the firm practiced

firm in Louisiana after the expirationwithout a permit times or cancellation of the firmthe annual firm permit

                                                                                                            renewal fee

            Acts 2000, 1st Ex. Sess., No. 29, §1; Acts 2006, No. 214, §1; Acts 2016, No. 553, §1.