193A—12.1 (542) Required fees. The following is a schedule of the fees for examinations, certificates, licenses, permits and renewals adopted by the board:

Initial CPA examination application:	 	
Paid directly to CPA examination services	not to exceed $1500	
Reexamination:	 	
Paid directly to CPA examination services	not to exceed $1500	
Original issuance of CPA certificate or LPA license by examination (fee includes wall certificate)	$100	
Original issuance of CPA certificate by reciprocity or substantial equivalency	$100	
CPA wall certificate or LPA license issued by reciprocity or substantial equivalency	$50	
Replacement of lost or destroyed wall CPA certificate or LPA license	$50	
Original issuance of attest qualification	$100	
Annual renewal of CPA certificate or LPA license—active status	$100	
Late renewal of CPA certificate or LPA license within 30-day grace period (July 1 to July 30)—active status	$25	
Annual renewal of CPA certificate or LPA license—inactive status	$50	
Late renewal of CPA certificate or LPA license within 30-day grace period (July 1 to July 30)—inactive status	$10	
Penalty for failure to comply with continuing education requirements	$50 to $250	
Original issuance of firm permit to practice	$100	
Annual renewal of firm permit to practice	$100	
Reinstatement of lapsed CPA certificate or LPA license	$100 + renewal fee + $25 per month of expired registration	
Reinstatement of lapsed firm permit to practice	$100 + renewal fee + $25 per month of expired registration	
Interstate Transfer Form	$25	
[ARC 7715B, IAB 4/22/09, effective 7/1/09; ARC 8866B, IAB 6/30/10, effective 8/4/10; ARC 8867B, IAB 6/30/10, effective 8/4/10; ARC 9040B, IAB 9/8/10, effective 10/13/10; ARC 9327B, IAB 1/12/11, effective 2/16/11]