NAC628.016. Fees of Board.

1. The following fees for examinations are prescribed by the Board:
(a) For an initial examination for a certificate as a certified public accountant, the Board will establish each year a fee that will not exceed $500.
(b) For reexamination, the Board will establish each year a fee for each section that will not exceed $100.
(c) For the transfer of the examination grades of an applicant to another state or jurisdiction of the United States..................................................................................	$50
2. The following fees for applications are prescribed by the Board:
(a) For an application for a certificate as a certified public accountant by reciprocity or pursuant to passing the Uniform Certified Public Accountant Examination administered in this State or in another jurisdiction...............................	$200
plus the actual cost of the investigation required pursuant to NAC 628.019, which will not exceed $75.
(b) For an application for registration of a corporation, limited-liability company or partnership	$200
3. The following other fees are prescribed by the Board:
(a) For a temporary permit to a nonresident accounting firm:
The proprietor, partner, member or shareholder responsible for the conduct of the engagement..................................................................................................	$200
Each additional person employed in the conduct of the engagement during the period of the permit......................................................................................	$25
(b) For filing an annual report for a corporation, limited-liability company or partnership...................................................................................................................	$125
(c) For the late filing of an annual report of a corporation, limited-liability company or partnership................................................................................................	$100
(d) For reinstatement into public practice from retired or inactive status..............	$250
(e) For the late filing of the annual renewal of a permit to practice public accounting, after January 31 of each year...................................................................	$100
(f) For an individual evaluation of experience pursuant to subsection 2 of NAC 628.060, in addition to any reasonable costs of travel actually incurred by the Board and imposed pursuant to subsection 3 of NAC 628.060..................................	$1,000
(g) For registering a fictitious name.......................................................................	$100
(h) A uniform fee for an annual permit or an annual renewal of a permit to practice public accounting will be established by the Board each year. The fee will not exceed $200 and will be prorated if an initial annual permit is obtained during the year.
4. Any fee paid pursuant to this section must be paid in the currency of the United States.

     [Bd. of Accountancy, Art. 5 § 2, eff. 5-13-82]—(NAC A 2-6-87; 1-21-88; 12-21-89; 7-6-92; 5-18-94; 12-13-96; R192-97, 1-30-98; R169-99, 12-13-99; R094-01, 10-17-2001; R094-01, 10-17-2001, eff. 1-1-2002; R075-03, 10-28-2003, eff. 1-1-2004; R056-05, 11-17-2005)—(Substituted in revision for NAC 628.120)