Fee Schedule
| Uniform CPA Exam Fees | Applications postmarked on or before 08/04/2023 | Applications postmarked on or after 08/05/2023 |
|---|---|---|
| Administrative Fee Initial Exam Application | $230.00 | $230.00 |
| Administrative Fee Re-Exam Application | $75.00 | $75.00 |
| AUD Section Fee | $238.15 | $254.80 |
| BEC Section Fee | $238.15 | $254.80 |
| FAR Section Fee | $238.15 | $254.80 |
| REG Section Fee | $238.15 | $254.80 |
| NC CPA Certificate/License Fees | |
|---|---|
| Application for Original NC CPA Certificate/License | $100.00 |
| Application for Reciprocal NC CPA Certificate/License | $100.00 |
| Application for Reciprocal NC CPA Certificate/License with Temporary Permit | $100.00 |
| Individual NC CPA Certificate/License Renewal | $60.00 |
| Reinstate NC CPA Certificate/License to Active Status from Inactive Status | $100.00 |
| Reissuance of NC CPA Certificate/License from Forfeited or Revoked Status | $100.00 |
| Transfer of Exam Scores Passed in another Jurisdiction | $75.00 |
| NC CPA Firm Registration and Renewal Fees | |
|---|---|
| Individual Practitioner Registration | $0.00 |
| Renewal of Individual Practitioner Registration | $0.00 |
| Partnership Registration (Partners in NC Only) | $0.00 |
| Renewal of Partnership Registration (Partners in NC Only) | $0.00 |
| Partnership Registration (partners in NC & other jurisdictions) | $10.00 per partner (Maximum fee $2,500.00) |
| Renewal of Partnership Registration (partners in NC & other jurisdictions) | $10.00 per partner (Maximum fee $2,500.00) |
| Limited Liability Partnership (LLP) Registration (Partners in NC Only) | $0.00 |
| Renewal of LLP Registration (Partners in NC Only) | $0.00 |
| LLP Registration (partners in NC & other jurisdictions) | $10.00 per partner (Maximum fee $2,500.00) |
| Renewal of LLP Registration (partners in NC & other jurisdictions) | $10.00 per partner (Maximum fee $2,500.00) |
| Professional Corporation (PC) Registration | $50.00 |
| Renewal of PC Registration | $25.00 ($10.00 late fee if renewal submitted after deadline [NCGS 55B-11]) |
| Professional Limited Liability Corporation (PLLC) Registration | $50.00 |
| Renewal of PLLC Registration | $25.00 ($10.00 late fee if renewal submitted after deadline [NCGS 55B-11]) |
| Administrative Fees | |
|---|---|
| Copy of CPE Form | $2.50 |
| Copy of Completed Online Renewal Form | $3.00 |
| Photocopying | 50¢ per Single-Sided Page |
| Returned Check Processing Fee | $36.00 |
| NC Register of CPAs or CPA Firms | $75.00 |