1. (1) A fee authorized to be established pursuant to section 12-20-105 shall be paid for each application made to the board, whether it is an application for examination or reexamination or for issuance, renewal, reactivation, or reinstatement of a certificate of certified public accountant, an application for registration with the board as a public accounting firm, or any other application requiring formal action or consideration by the board. The fee required shall not be returnable irrespective of the action taken by the board.
2. (2) A fee authorized to be established pursuant to section 12-20-105 shall be paid for each examination in which the candidate is examined in the subjects prescribed by the board.
3. (3) Repealed.
4. (4) Nothing in this section shall be construed to authorize the board to impose any notice, fee, or other submission requirement on a certified public accountant or registered public accountant from another state or a foreign partnership, corporation, limited partnership, limited liability limited partnership, or limited liability company, that is practicing accountancy in this state pursuant to section 12-100-117 (2).

Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 796, § 1, effective October 1. L. 2020: (3) repealed, (HB 20-1326), ch. 126, p. 532, § 8, effective June 25.

Editor's note: This section is similar to former § 12-2-106 as it existed prior to 2019.

Cross references: For the short title (Red Tape Reduction Act) and the legislative declaration in HB 20-1326, see sections 1 and 2 of chapter 126, Session Laws of Colorado 2020.