Final Text
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 |
$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 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 |
$25 |
B. All fees for services the board provides are due when the service is requested and are nonrefundable.
18VAC5-22-180. Issuance, renewal, and reinstatement of licenses.
A. Any Virginia license issued, renewed, or reinstated on or after February 26, 2018, and on or before June 30, 2018, shall expire on June 30, 2019, and its holder shall pay the fee prescribed in 18VAC5-22-20 upon submission of a completed license application.
B. Any Virginia license expiring between July 31, 2018, and on or before March 31, 2019, that is renewed pursuant to this subsection shall expire on June 30, 2019. Any Virginia license expiring between April 30, 2019, and on or before May 31, 2019, that is renewed pursuant to this subsection shall expire on June 30, 2020.
1. A person who holds a Virginia license that expires between July 31, 2018, and May 31, 2019, shall pay a prorated renewal fee as prescribed in this subdivision upon submission of a completed license renewal application.
|
|
Current Expiration Date |
Renewal Fee |
Expiration Date Following Renewal |
|
|
July 31, 2018 |
$55 |
June 30, 2019 |
|
|
August 31, 2018 |
$50 |
June 30, 2019 |
|
|
September 30, 2018 |
$45 |
June 30, 2019 |
|
|
October 31, 2018 |
$40 |
June 30, 2019 |
|
|
November 30, 2018 |
$35 |
June 30, 2019 |
|
|
December 31, 2018 |
$30 |
June 30, 2019 |
|
|
January 31, 2019 |
$25 |
June 30, 2019 |
|
|
February 28, 2019 |
$20 |
June 30, 2019 |
|
|
March 31, 2019 |
$15 |
June 30, 2019 |
|
|
April 30, 2019 |
$60 |
June 30, 2020 |
|
|
May 31, 2019 |
$60 |
June 30, 2020 |
2. A firm that holds a Virginia license that expires between July 31, 2018, and May 31, 2019, shall pay a prorated renewal fee as prescribed in this subdivision upon submission of a completed license renewal application.
|
|
Current Expiration Date |
Renewal Fee |
Expiration Date Following Renewal |
|
|
July 31, 2018 |
$68 |
June 30, 2019 |
|
|
August 31, 2018 |
$62 |
June 30, 2019 |
|
|
September 30, 2018 |
$56 |
June 30, 2019 |
|
|
October 31, 2018 |
$50 |
June 30, 2019 |
|
|
November 30, 2018 |
$43 |
June 30, 2019 |
|
|
December 31, 2018 |
$37 |
June 30, 2019 |
|
|
January 31, 2019 |
$31 |
June 30, 2019 |
|
|
February 28, 2019 |
$25 |
June 30, 2019 |
|
|
March 31, 2019 |
$18 |
June 30, 2019 |
|
|
April 30, 2019 |
$75 |
June 30, 2020 |
|
|
May 31, 2019 |
$75 |
June 30, 2020 |
C. Any Virginia license issued or reinstated from July 1, 2018, to on or before March 31, 2019, shall expire on June 30, 2019, and its holder shall pay the fee prescribed in 18VAC5-22-20 upon submission of a completed license application. Beginning April 1, 2019, any Virginia license issued or reinstated during the months of April, May, or June shall expire on June 30 of the succeeding calendar year, and its holder shall pay the fee prescribed in 18VAC5-22-20 upon submission of a completed license application.
D. For Virginia licenses expiring on June 30, 2019, or later, the holder of a Virginia license shall annually renew his license on or before June 30 of each calendar year by submitting a completed license renewal application and paying to the board a renewal fee as prescribed in 18VAC5-22-20.