Certificate and license annual renewal fees.

3-02-02-04. Certificate and license annual renewal fees. The annual renewal fee for every CPA and LPA shall be set by the board but not to exceed two hundred dollars. A CPA or LPA who registers and pays the annual renewal fee by July first will be considered licensed during the period July first through June thirtieth. A CPA or LPA who fails to register or pay the renewal fee by June thirtieth shall pay a late filing fee not to exceed one hundred dollars in addition to the regular annual fee. If not paid by July thirty-first, the certificate is deemed involuntarily relinquished and not renewed, and subject to return as specified in section 3-02-02-07, and subject to the reinstatement requirements of section 3-02-02-08. Individuals registered under the substantial equivalency provisions shall be required to file an annual renewal form and pay the annual renewal fee, plus the late filing fee if applicable. 1 History: Amended effective August 1, 1981; October 1, 1982; July 1, 1987; June 1, 1988; July 1, 1991; March 1, 1995; September 1, 1997; October 1, 1999; December 1, 2000; December 1, 2003; July 1, 2008; April 1, 2018; January 1, 2020; April 1, 2024. General Authority: NDCC 43-02.2-03 Law Implemented: NDCC 43-02.2-03, 43-02.2-04, 43-02.2-07