The following fees are established for firms, as defined under AS 08.04.680, and accountants:

1. (1) nonrefundable application fee for

   1. (A) initial license, permit, or practice privilege, $200;
   2. (B) repealed 10/18/2015;
2. (2) repealed 11/18/2006;
3. (3) certified public accountant license fee for all or part of the initial biennial license period, $300;
4. (4) certified public accountant biennial active license renewal fee, $300;
5. (5) certified public accountant biennial inactive license renewal fee, $200;
6. (6) uncertified public accountant biennial license renewal fee, under AS 08.04.661, $200;
7. (7) uncertified public accountant biennial inactive license renewal fee, under AS 08.04.661, $200;
8. (8) firm registration and permit fee for all or part of the initial biennial registration period, $400;
9. (9) biennial firm permit renewal fee, $400;
10. (10) repealed 5/19/2024;
11. (11) repealed 5/19/2024;
12. (12) license reactivation fee, $150;
13. (13) delayed renewal penalty fee, $100.

(Eff. 11/20/86, Register 100; am 10/1/88, Register 107; am 5/28/93, Register 126; am 11/3/95, Register 136; am 11/14/99, Register 152; am 6/21/2001, Register 158; am 12/16/2001, Register 160; am 3/25/2004, Register 169; am 11/18/2006, Register 180; am 1/1/2008, Register 184; am 11/30/2013, Register 208; am 12/29/2013, Register 208; am 10/18/2015, Register 216; am 11/10/2021, Register 240; am 5/19/2024, Register 250)

Authority: AS 08.01.065, AS 08.04.495