Idaho Code 54-212 – General Fees
Current as of: 2023 | Check for updates
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The board, as prescribed by its rules, may charge an amount not to exceed:
(1) One thousand dollars ($1,000) for examination.
Terms Used In Idaho Code 54-212
- Board: means the Idaho state board of accountancy. See Idaho Code 54-206
- Certificate: means that document issued by the board upon original approval of licensure. See Idaho Code 54-206
- Firm: means a proprietorship, partnership, professional corporation, professional limited liability company, or any other form of professional organization permitted by Idaho law, registered under the requirements of section 54-214, Idaho Code. See Idaho Code 54-206
- License: means that authorization issued by the board upon original approval and on an annual basis permitting a qualified person to practice as a certified public accountant or licensed public accountant in the state of Idaho. See Idaho Code 54-206
- report: includes any form of language that disclaims an opinion when such form of language is conventionally understood to imply any positive assurance as to the reliability of the financial statements referred to or special competence on the part of the person or firm issuing such language; and it includes any other form of language that is conventionally understood to imply such assurance or special knowledge or competence. See Idaho Code 54-206
(2) Three hundred dollars ($300) for licensure application or license renewal.
(3) Twenty-five dollars ($25.00) for any certificate, original or replacement, to be issued as herein provided.
(4) Fifty dollars ($50.00) for administrative services, including, but not limited to, mailing lists and release of information to other boards for purposes of licensure.
(5) One hundred dollars ($100) for retired or inactive status licenses.
(6) Five hundred dollars ($500) for license reinstatement.
(7) Three hundred dollars ($300) for late fees, including late filing of the annual license renewal.
(8) Three hundred dollars ($300) for late fees, including late filing of the continuing professional education report.
(9) Two hundred dollars ($200) for firm registration.