PURPOSE: This rule establishes and fixes the fees and charges authorized by Chapter 326, RSMo.

1. (1) The following fees are established by the Missouri State Board of Accountancy for certified public accountants (CPA) and certified public accounting firms.

   1. (A) Reciprocity Fee
   2. (B) Wall Hanging Fee (duplicate)
   3. (C) CPA License Fee (initial)
   4. (D) CPA License Fee (biennial renewal)
   5. (E) CPA Inactive License Fee (initial)
   6. (F) CPA Inactive License Fee (biennial renewal)
   7. (G) CPA Reinstatement of License Fee
   8. (H) Firm Permit Fee (initial)
   9. (I) Firm Permit Fee (annual renewal)
   10. (J) Reinstatement of CPA Firm Permit Fee
   11. (K) Replacement Fee (license or permit)

   12. (L) Delinquent fee for failure to obtain a permit or license, or timely renew a permit or license (per month or portion of a month)—

       1. 1. Firms
       2. 2. Certified public accountants
   13. (M) Bad Check Fee
2. (2) All fees are nonrefundable and cannot be applied to another application, except under extraordinary circumstances as determined by the board.
3. (3) The provisions of this rule are declared severable. If any fee fixed by this rule is held invalid by a court of competent jurisdiction, the remaining provisions of this rule shall remain in full force and effect, unless otherwise determined by a court of competent jurisdiction.

AUTHORITY: sections 326.262 and 326.271, RSMo 2016, and sections 326.277, 326.280, 326.283, 326.286, and 326.289, RSMo $165.00 $ 25.00 $90.00 $ 80.00 $ 50.00 $ 50.00 $200.00 $ 90.00 $ 90.00 $200.00 $10.00 $ 50.00 $ 50.00 $ 25.00 Supp. 2022.* This rule originally filed as 4 CSR 10-2.160. Emergency rule filed Aug. 6, 1981, effective Aug. 16, 1981, expired Dec. 10, 1981. Original rule filed Aug. 6, 1981, effective Dec. 11, 1981. Amended: Filed Feb. 9, 1982, effective May 13, 1982. Amended: Filed Dec. 7, 1982, effective March 11, 1983. Amended: Filed Feb. 13, 1985, effective May 11, 1985. Amended: Filed June 10, 1986, effective Nov. 28, 1986. Amended: Filed May 4, 1987, effective July 23, 1987. Amended: Filed Aug. 13, 1987, effective Nov. 23, 1987. Amended: Filed Jan. 5, 1988, effective May 12, 1988. Amended: Filed Aug. 3, 1988, effective Nov. 24, 1988. Amended: Filed June 30, 1989, effective Sept. 28, 1989. Amended: Filed Feb. 5, 1990, effective June 28, 1990. Amended: Filed March 12, 1991, effective Aug. 30, 1991. Emergency amendment filed Aug. 15, 1991, effective Aug. 25, 1991, expired Dec. 12, 1991. Amended Filed: Sept. 25, 1991, effective March 9, 1992. Amended: Filed Feb. 25, 1993, effective Aug. 9, 1993. Amended: Filed April 9, 1993, effective Oct. 10, 1993. Emergency amendment filed April 28, 1994, effective May 9, 1994, expired Sept. 4, 1994. Amended: Filed April 28, 1994, effective Oct. 30, 1994. Amended: Filed May 2, 1994, effective Oct. 30, 1994. Amended: Filed Sept. 26, 1996, effective March 30, 1997. Amended: Filed Dec. 9, 1997, effective June 30, 1998. Amended: Filed Sept. 29, 1999, effective March 30, 2000. Emergency amendment filed July 10, 2001, effective July 20, 2001, expired Jan. 15, 2002. Amended: Filed Nov. 15, 2001, effective June 30, 2002. Amended: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-2.160, effective Aug. 28, 2006. Amended: Filed April 3, 2006, effective Nov. 30, 2006. Emergency amendment filed June 30, 2011, effective July 10, 2011, expired Feb. 23, 2012. Amended: Filed June 30, 2011, effective Jan. 30, 2012. Emergency amendment filed June 11, 2013, effective June 28, 2013, expired Feb. 27, 2014. Amended: Filed June 11, 2013, effective Dec. 30, 2013. Amended: Filed Oct. 17, 2017, effective April 30, 2018. Amended: Filed June 10, 2020, effective Dec. 30, 2020. Amended: Filed Dec. 1, 2022, effective May 30, 2023. *Original authority: 326.262, RSMo 2001; 326.271, RSMo 2001, amended 2002; 326.277, RSMo 2001, amended 2020; 326.280, RSMo 2001, amended 2002, 2017, 2020; 326.283, RSMo 2001, amended 2002, 2008, 2017; 326.286, RSMo 2001, amended 2002, 2017; and 326.289, RSMo 2001, amended 2002, 2008, 2017, 2020.