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 |
| 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, compilation services, or financial statement preparation 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 CPA 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.
C. Any original application for a CPA license in Virginia will expire six years from the original application date, and a new application with the corresponding fees and requirements will need to be submitted.
Statutory Authority
§§ 54.1-4402 and 54.1-4403 of the Code of Virginia.
Historical Notes
Derived from Virginia Register Volume 26, Issue 24, eff. September 16, 2010; amended, Virginia Register Volume 29, Issue 3, eff. January 1, 2013; amended Volume 34, Issue 19, eff. June 13, 2018; amended Volume 34, Issue 24, eff. September 6, 2018; Volume 37, Issue 12, eff. March 3, 2021.