TITLE 18. PROFESSIONAL AND OCCUPATIONAL LICENSING
Title of Regulation: 18VAC5-22. Board of Accountancy Regulations (amending 18VAC5-22-20).
Statutory Authority: §§ 54.1-4402 and 54.1-4403 of the Code of Virginia.
Effective Date: January 1, 2013.
Agency Contact: Wade A. Jewell, Executive Director, Board of Accountancy, 9960 Mayland Drive, Suite 402, Henrico, VA 23233, telephone (804) 367-8540, FAX (804) 527-4409, or email wade.jewell@boa.virginia.gov.
Summary:
The amendments create several new categories of fees and increase most fees paid by licensees that are subject to the board's authority.
Summary of Public Comments and Agency's Response: A summary of comments made by the public and the agency's response may be obtained from the promulgating agency or viewed at the office of the Registrar of Regulations.
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 |
| Preliminary evaluation of whether a person has met the requirements to take the CPA examination | $25 |
| Processing an application for issuance of a Virginia license to a person | $24 $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 | $24 $60
|
| Processing an application for the timely renewal of a firm's Virginia license | $75 |
| Additional fee for processing an application for a the renewal of a person's Virginia license renewal that is not timely | $25 $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 | $250 $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 or for lifting the suspension of the privilege of providing attest services or compilation services for persons or entities located in Virginia | $250 $350
|
| Processing an application for lifting the suspension of the privilege of providing attest services or compilation 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 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 | $5 $25
|
B. All fees for services the board provides are due when the service is requested and are nonrefundable.
VA.R. Doc. No. R08-1113; Filed September 10, 2012, 3:26 p.m.