I appreciate that fees haven’t changed in 13 years. Everything goes up eventually. Would you consider a reduced fee for retirees? I worked hard to earn my credential and keep my reputation pristine. I retired 3 years ago and, while I don’t see myself working in the field in the future, I applied for Emeritus status this year because I want to be able to refer to myself as a CPA, albeit retired, but escape the onerous cost of 40 CPE credits each year. A fee of $100 per year will make me second guess keeping the license. My income consists of Social Security and a small fixed-income annuity. One hundred dollars is a scrutiny point for me now. Furthermore, it doesn’t seem fair to have worked so long and so hard in a profession only to be required to give up the title when one retires.