§466-8  Fees.  (a)  An application for
admission to the examination described in section 466-5(e) shall be accompanied
by the application and examination fees.  The board may prescribe by rule the
terms and conditions upon which an applicant who is unable to attend the
examination may receive a credit in the amount of the fee paid toward a
subsequent examination.



(b)  An application for the issuance of a
license of certified public accountant under section 466-5(a) or a license of
public accountant under section 466-6(a) shall be accompanied by a license fee.



(c)  An applicant for the renewal of a current
license of certified public accountant under section 466-5 or for the renewal
of a license of public accountant under section 466-6 shall pay a fee biennially
in each odd-numbered year on or before December 31.  An applicant for the
restoration of a forfeited license of certified public accountant or public
accountant shall submit with the application for restoration of the forfeited
license the renewal fee, a penalty fee equal to the amount of the renewal fee,
and a recordkeeping fee for each biennium the license was on forfeited status.



(d)  [See effect of amendment note below.] 
An application for the issuance of a biennial permit to practice for an individual
under section 466-7(a) shall be accompanied by the application and permit to
practice fees.



(e)  An application for the issuance of a
temporary permit to practice under section 466-7(c) shall be accompanied by the
application and temporary permit to practice fees.



(f)  Any person requesting the board to proctor
the certified public accountant examination for another state shall pay a
proctoring fee.



(g)  All fees shall be established and adopted
by the director in accordance with chapter 91 and shall be deposited into the
compliance resolution fund established pursuant to section 26-9(o). [L 1973, c
158, pt of §2; am L 1975, c 118, §30(4); am L 1983, c 6, §2; am L 1984, c 7,
§74; am L 1989, c 110, §9; am L 1992, c 202, §164; am L 1997, c 35, §3 and c
227, §1; am L 2009, c 172, §3]



 



Note



 



  Effect of amendment.  The L 2009, c 172 amendment is
effective until one hundred eighty days after the effective date of rules
relating to permits for firms to practice public accountancy; report to 2010
legislature, etc. L 2009, c 172, §§4 to 7, and 9.