18VAC5-22-20: Fees

A. The board shall charge the following fees for services it provides:

Processing an initial application to take one or more sections of the CPA examination

$120

Processing additional applications to take one or more sections of the CPA examination

$20

Processing an application for issuance of a Virginia license to a person

$75

Processing an application for issuance of a Virginia license to a firm

$100

Processing an application for the timely renewal of a person's Virginia license except as provided in subsection B of 18VAC5-22-180

$60

Processing an application for the timely renewal of a firm's Virginia license except as provided in subsection B of 18VAC5-22-180

$75

Additional fee for processing an application for the renewal of a person's Virginia license that is not timely

$100

Additional fee for processing an application for the renewal of a firm's Virginia license that is not timely

$100

Processing an application for reinstatement of a person's Virginia license

$350

Processing an application for reinstatement of a firm's Virginia license

$500

Processing an application for lifting the suspension of the privilege of using the CPA title in Virginia

$350

Processing an application for lifting the suspension of the privilege of providing attest services, compilation services, or financial statement preparation services for persons or entities located in Virginia

$500

Providing or obtaining information about a person's grades on sections of the CPA examination

$25

Processing requests for verification that a person or firm holds a Virginia license:

1. Online request

$25

2. Manual request

$50

Providing an additional CPA wall certificate

$25

Additional fee for not responding within 30 calendar days to any request for information by the board under subsection A of 18VAC5-22-170

$100

Additional fee for not using the online payment option for any service provided by the board

$25

B. All fees for services the board provides are due when the service is requested and are nonrefundable.

C. Any original application for a CPA license in Virginia will expire six years from the original application date, and a new application with the corresponding fees and requirements will need to be submitted.