1. (a) The fee for a firm license shall be $50 for each office of the firm in Texas plus the fee required by subsection (b) of this section, if any.
2. (b) A firm shall pay an additional fee based on the number of CPAs employed at the firm in Texas plus the number of non-CPA owners of the firm in Texas, in accordance with the following chart:
   Attached Graphic
   

3. (c) A firm "employs" a CPA within the meaning of this rule when:

   1. (1) a CPA is a partner, owner, member, shareholder, or employee of the firm;
   2. (2) a CPA works at the firm, either temporarily or long term, under a lease agreement or contract with any other entity, including but not limited to personnel staffing agencies or service companies affiliated with the firm;
   3. (3) a CPA works at the firm on anything less than a full time basis;
   4. (4) a CPA has any of the relationships described in paragraphs (1)-(3) of this subsection with an entity that is a partner, owner, member, or shareholder of the firm; or
   5. (5) a CPA has any of the relationships described in paragraphs (1)-(3) of this subsection with an entity affiliated with the firm and that CPA participates in performing professional services for clients of the firm.
4. (d) Each firm shall certify to the board the highest number of CPAs it employs within the meaning of this rule during the 30 days prior to filing its application. Each CPA should be counted only once, even if he or she has more than one relationship as described in paragraphs (1)-(5) of subsection (c).
5. (e) If a firm is required to be licensed in Texas but has no office in Texas, the fee shall be $50 plus the fee required by subsection (b) of this section, if any.
6. (f) Firm license fees shall not be prorated or refunded.
7. (g) A firm whose license has been expired for 90 days or less may renew the license by paying the board a penalty of $150.00 in addition to the license fee required to be paid under subsections (a), (b) and (c) of this section.
8. (h) A firm whose license has been expired for more than 90 days may renew the license by paying the board a penalty of $250.00 in addition to the license fee required to be paid under subsections (a), (b) and (c) of this section.

Source Note:The provisions of this §521.13 adopted to be effective December 6, 2001, 26 TexReg 9866; amended to be effective June 6, 2002, 27 TexReg 4707; amended to be effective February 1, 2005, 30 TexReg 393.