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The Iowa Accountancy Act
of 2001
Adopted Rules
CHAPTER 12
FEES
193A-12.1(79GA,ch 55) Required fees. The following is a schedule of the fees
for examinations, certificates, licenses, permits and renewals adopted by
the board:
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Initial CPA examination application:
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Paid directly to CPA examination services
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$285
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| Reexamination:
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Paid directly to CPA examination services
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Four subjects
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$255
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Three subjects
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N/A
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Two subjects
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$170
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One subject
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$125
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Nonrefundable proctoring fee for out-of-state candidates
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$100
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Initial LPA examination application
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$120
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Reexamination:
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Two subjects
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$ 80
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One subject
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$ 60
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Original issuance of CPA certificate or LPA license by examination
(fee includes wall certificate)
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$100
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Original issuance of CPA certificate by reciprocity or
substantial equivalency
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$100
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CPA wall certificate issued by reciprocity or substantial equivalency
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$ 50
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Replacement of lost or destroyed CPA certificate or LPA license
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$ 50
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Original issuance of Attest qualification |
$100 |
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Biennial renewal of CPA certificate or LPA license |
$100 |
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Penalty for failure to comply with continuing education requirements |
$50
to $250 |
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Reinstatement of lapsed CPA certificate or LPA license |
$100+
renewal fee |
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Original issuance of a firm permit to practice |
$ 50 |
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Annual renewal of firm permit to practice |
$ 50 |
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Reinstatement of lapsed firm permit to practice |
$100+
renewal fee |
193A-12.2(79GA,ch 55) Prorating of certain fees. Fees for issuance of
original certificates or licenses for less than one year to the biennial
renewal date as provided in 193A-5.1(79GA,ch 55) may be prorated on an
annual basis for the remainder of time covered by the certificate or
license. For example, if a CPA certificate or LPA license holder applies for
the original certificate or license and would be required to renew the
certificate or license in 12 months or less, the fee would be $50. If the
original certificate or license is not scheduled to be renewed for more than
12 months, the fee would be $100.
These rules are intended to implement 2001 Iowa Acts, chapter 55.
All Contents ©Copyright 1997-2008
ISCPA.
All Rights Reserved.
The Iowa Society
of Certified Public Accountants represents more than 4,300 CPAs employed in public accounting, business, industry, government, not-for-profit
organizations, and education.
Terms and Conditions of Use
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Iowa Society
of Certified Public Accountants
950 Office Park Rd., Suite 300
West Des Moines, IA 50265-2548
Phone: 515-223-8161
Toll-free in Iowa: 800-659-6375
Fax: 515-223-7347
Email:
iacpa@iacpa.org
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