Mo. Code Regs. tit. 20 § 2010-2.160
Current through Register Vol. 49, No. 24, December 16, 2024
Section 20 CSR 2010-2.160 - FeesPURPOSE: This amendment combines and clarifies existing fees, increases delinquent and inactive fees, and establishes reinstatement fees.
(1) The following fees are established by the Missouri State Board of Accountancy for certified public accountants (CPA) and certified public accounting firms. (A) Reciprocity Fee | $165.00 |
(B) Wall Hanging Fee (duplicate) | $ 25.00 |
(C) CPA License Fee (initial) | $90.00 |
(D) CPA License Fee (biennial renewal) | $ 80.00 |
(E) CPA Inactive License Fee (initial) | $ 50.00 |
(F) CPA Inactive License Fee (biennial renewal) | $ 50.00 |
(G) CPA Reinstatement of License Fee | $200.00 |
(H) Firm Permit Fee (initial) | $ 90.00 |
(I) Firm Permit Fee (annual renewal) | $ 90.00 |
(J) Reinstatement of CPA Firm Permit Fee | $200.00 |
(K) Replacement Fee (license or permit) | $10.00 |
(L) Delinquent fee for failure to obtain a permit or license, or timely renew a permit or license (per month or portion of a month) |
1. Firms | $ 50.00 |
2. Certified public accountants | $ 50.00 |
(M) Bad Check Fee | $ 25.00 |
AUTHORITY: sections 326.262, 326.271, 326.277, 326.280, 326.283, 326.286, and 326.289, RSMo Supp. 2013.* This rule originally filed as 4 CSR 10-2.160. Emergency rule filed Aug. 6, 1981, effective Aug. 16, 1981, expired Dec. 10, 1981. Original rule filed Aug. 6, 1981, effective Dec. 11, 1981. Amended: Filed Feb. 9, 1982, effective May 13, 1982. Amended: Filed Dec. 7, 1982, effective March 11, 1983. Amended: Filed Feb. 13, 1985, effective May 11, 1985. Amended: Filed June 10, 1986, effective Nov. 28, 1986. Amended: Filed May 4, 1987, effective July 23, 1987. Amended: Filed Aug. 13, 1987, effective Nov. 23, 1987. Amended: Filed Jan. 5, 1988, effective May 12, 1988. Amended: Filed Aug. 3, 1988, effective Nov. 24, 1988. Amended: Filed June 30, 1989, effective Sept. 28, 1989. Amended: Filed Feb. 5, 1990, effective June 28, 1990. Amended: Filed March 12, 1991, effective Aug. 30, 1991. Emergency amendment filed Aug. 15, 1991, effective Aug. 25, 1991, expired Dec. 12, 1991. Amended Filed: Sept. 25, 1991, effective March 9, 1992. Amended: Filed Feb. 25, 1993, effective Aug. 9, 1993. Amended: Filed April 9, 1993, effective Oct. 10, 1993. Emergency amendment filed April 28, 1994, effective May 9, 1994, expired Sept. 4, 1994. Amended: Filed April 28, 1994, effective Oct. 30, 1994. Amended: Filed May 2, 1994, effective Oct. 30, 1994. Amended: Filed Sept. 26, 1996, effective March 30, 1997. Amended: Filed Dec. 9, 1997, effective June 30, 1998. Amended: Filed Sept. 29, 1999, effective March 30, 2000. Emergency amendment filed July 10, 2001, effective July 20, 2001, expired Jan. 15, 2002. Amended: Filed Nov. 15, 2001, effective June 30, 2002. Amended: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-2.160, effective Aug. 28, 2006. Amended: Filed April 3, 2006, effective Nov. 30, 2006. Emergency amendment filed June 30, 2011, effective July 10, 2011, expired Feb. 23, 2012. Amended: Filed June 30, 2011, effective Jan. 30, 2012. Emergency amendment filed June 11, 2013, effective June 28, 2013, expired Feb. 27, 2014. Amended: Filed June 11, 2013, effective Dec. 30, 2013. Amended by Missouri Register March 15, 2018/Volume 43, Number 6, effective 4/30/2018Amended by Missouri Register November 2, 2020/Volume 45, Number 21, effective 12/31/2020Amended by Missouri Register April 17, 2023/Volume 48, Number 8, effective 5/31/2023*Original authority: 326.262, RSMo 2001; 326.271, RSMo 2001, amended 2002; 326.277, RSMo 2001; 326.280, RSMo 2001, amended 2002; 326.283, RSMo 2001, amended 2002, 2008; 326.286, RSMo 2001, amended 2002; and 326.289, RSMo 2001, amended 2002, 2008.