Haw. Code R. § 16-53-38
Current through November, 2024
The fees for the board of public accountancy shall be as provided in this section:
| (1) Application fees: | |
| (A) Individual certified public accountant license | $ 25 |
| (B) Individual permit to practice for public accountant or certified public accountant | $ 25 |
| (C) Individual temporary permit to practice for public accountant or certified public accountant | $ 25 |
| (D) Firm permit to practice: | |
| (i) Sole proprietorship CPA firms | $ 25 |
| (ii) All other CPA firms | $ 50 |
| (2) Examination and other examination related fees as determined by agreement between the board and a professional testing service | |
| (3) Original individual certified public accountant license fee | $ 50 |
| (4) Individual public accountant or individual certified public accountant license fees: | |
| (A) First year of the biennium (original license fee, plus one-half of the biennial renewal fee) | $ 70 |
| (B) Second year of the biennium (original license fee) | $ 50 |
| (5) Individual public accountant or certified public accountant permit to practice fees: | |
| (A) Partner or shareholder | $ 100 |
| (B) Others employed by public accountant or certified public accountant | $ 30 |
| (C) Temporary permit | $ 150 |
| (6) Original firm permit to practice fees: | |
| (A) Sole proprietorship CPA firms | $ 50 |
| (B) All other CPA firms | $ 101 |
| (7) Biennial renewal fees: | |
| (A) Individual public accountant or certified public accountant license | $ 40 |
| (B) Firm permit to practice: | |
| (i) Sole proprietorship | $ 50 |
| (ii) All other CPA firms | $ 101 |
| (8) Recordkeeping fee | $ 20 |
| (9) Examination proctoring fee | $ 100 |
| (10) Examination score verification fee | $ 15 |
| (11) The restoration fee for an individual public accountant license, individual certified public accountant license, and firm permit to practice shall be the applicable renewal fee, a penalty fee equal to the amount of the applicable biennial renewal fee, and the recordkeeping fee for each biennium the license or permit was forfeited. | |
| (12) Compliance resolution fund: | |
| (A) Individual public accountant or certified public accountant license | |
| (i) Compliance resolution fund fee | $ 35 |
| (ii) Annual compliance resolution fund fee | $ 35 |
| (iii) Biennial compliance resolution fund fee | $ 70 |
| (B) Firm permit to practice for non-sole proprietorship CPA firms | |
| (i) Compliance resolution fund fee | $ 35 |
| (ii) Annual compliance resolution fund fee | $ 35 |
| (iii) Biennial compliance resolution fund fee | $ 70 |
Haw. Code R. § 16-53-38