1. (a) Upon implementation of the computer-based CPA examination an eligibility fee shall become effective for each section for which an applicant is eligible and applies.

   1. (1) Auditing and Attestation--$35.00.
   2. (2) Financial Accounting and Reporting--$35.00.
   3. (3) Regulation--$35.00.
   4. (4) Business Environment and Concepts--$35.00.
2. (b) The eligibility fee shall be paid to the Texas State Board of Public Accountancy. This is a non-refundable fee.
3. (c) The eligibility fee may be paid electronically through the State of Texas online e-pay system and applicable processing fees for the use of this service will be added to the total fee paid.
4. (d) Upon receipt by the board of an incomplete application, an applicant has 180 days to complete the application. If the application is not completed within that time, the application is terminated, the eligibility fee is forfeited and the applicant must file a new application and pay a new eligibility fee to continue with the examination process.
5. (e) The fee paid shall be valid for 90 days after the board determines that an applicant is eligible for a section of the CPA examination. The board may extend the 90-day eligibility to accommodate the psychometric evaluation and performance of test questions by the test provider.

Source Note:The provisions of this §521.14 adopted to be effective October 15, 2003, 28 TexReg 8946; amended to be effective February 4, 2004, 29 TexReg 974; amended to be effective April 12, 2006, 31 TexReg 3031; amended to be effective October 11, 2007, 32 TexReg 7064.