Fee Schedule – Effective 12/27/2016

EXAM FEES

Administrative/Application Fee (Initial application) $230.00
Administrative/Application Fee (Re-exam application) $75.00
Auditing & Attestation (AUDIT) $193.45
Financial Accounting & Reporting (FAR) $193.45
Regulation (REG) $193.45
Business Environments & Concepts (BEC) $193.45
Transfer of Credit for Exam Sections
Passed in another Jurisdiction
$75.00

INDIVIDUAL CERTIFICATE FEES

Application for Original NC CPA Certificate $100.00
Application for Reciprocal NC CPA Certificate $100.00
Reciprocal Certificate with Temporary Permit $100.00
Certificate Renewal $60.00
Reinstatement of an Inactive or
Forfeited NC CPA Certificate
$100.00

FIRM REGISTRATION FEES

Individual Practitioner Registration No Fee
Individual Practitioner Annual Renewal No Fee
Partnership or LLP Registration
(Partners in North Carolina only)
No Fee
Partnership or LLP Annual Renewal
(Partners in North Carolina only)
No Fee
Partnership or LLP Registration
(Partners in NC and other states)
$10.00 Per Partner
(Max Fee = $2,500.00)
Partnership or LLP Annual Renewal
(Partners in NC and other states)
$10.00 Per Partner
(Max Fee = $2,500.00)
Professional Corporation or PLLC Registration $50.00
Professional Corporation or PLLC Annual Renewal $25.00
(Late Fee = $10.00)

ADMINISTRATIVE FEES

Copy of CPE Form $2.50
Copy of Completed On-Line Renewal Form $3.00
Photocopying (single-side page) 50¢/page
Returned Check Processing Fee $36.00