SF 879

as introduced - 87th Legislature (2011 - 2012) Posted on 02/23/2012 09:20am

A bill for an act
relating to accountants; modifying fees; amending Minnesota Statutes 2010,
sections 326A.04, subdivision 5; 326A.05, subdivision 5; proposing coding
for new law in Minnesota Statutes, chapter 326A; repealing Minnesota Rules,
part 1105.0600.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [326A.025] FEE SCHEDULE.
new text end

new text begin The following fees apply:
new text end

new text begin (1) initial issuance of certificate, $50;
new text end

new text begin (2) renewal of certificate with an active status, $60 per year;
new text end

new text begin (3) initial CPA firm permits, except for sole practitioners and those firms specified in
clause (18), $100;
new text end

new text begin (4) renewal of CPA firm permits, except for sole practitioners and those firms
specified in clause (19), $150 per year;
new text end

new text begin (5) initial issuance and renewal of CPA firm permits for sole practitioners, except for
those firms specified in clauses (18) and (19), $35 per year;
new text end

new text begin (6) annual late processing delinquency fee for permit, certificate, or registration
renewal applications not received prior to expiration date, $50;
new text end

new text begin (7) copies of records, per page, 25 cents;
new text end

new text begin (8) registration of noncertificateholders, nonlicensees, and nonregistration in
connection with renewal of firm permits, $60 per year;
new text end

new text begin (9) applications for reinstatement, $20;
new text end

new text begin (10) initial registration of a registered accounting practitioner, $50;
new text end

new text begin (11) renewal of registered accounting practitioner registration, $45 per year;
new text end

new text begin (12) initial registered accounting practitioner firm permits, $100;
new text end

new text begin (13) renewal of registered accounting practitioner firm permits, except for sole
practitioners, $35 per year;
new text end

new text begin (14) renewal of registered accounting practitioner firm permits for sole practitioners,
$35 per year;
new text end

new text begin (15) CPA examination application, $40;
new text end

new text begin (16) CPA examination, fee determined by third-party examination administrator;
new text end

new text begin (17) renewal of certificates with an inactive status, $10 per year;
new text end

new text begin (18) initial permits for CPA firms that have one or more offices located in another
state, $100; and
new text end

new text begin (19) renewal of CPA firm permits for firms that have one or more offices located
in another state, $200 per year.
new text end

Sec. 2.

Minnesota Statutes 2010, section 326A.04, subdivision 5, is amended to read:

Subd. 5.

Fee.

The board shall charge a fee new text begin as provided for in section 326A.025 new text end for
each application for initial issuance or renewal of a certificate under this section.

Sec. 3.

Minnesota Statutes 2010, section 326A.05, subdivision 5, is amended to read:

Subd. 5.

Fees.

The board shall charge a fee new text begin as provided for in section 326A.025 new text end for
each application for initial issuance or renewal of a permit under this section. deleted text begin A firm that is
required to hold a permit under this section and has one or more offices located in another
state shall pay an initial permit issuance fee of $100 and an annual renewal fee of $68.
deleted text end

Sec. 4. new text begin EXEMPTION FROM E-LICENSING.
new text end

new text begin Notwithstanding any law or rule to the contrary, the State Board of Accountancy is
exempt from any requirement to participate in a state electronic licensing or registration
system or process.
new text end

Sec. 5. new text begin REVISOR'S INSTRUCTION.
new text end

new text begin The revisor of statutes shall change all references in Minnesota Statutes and
Minnesota Rules of Minnesota Rules, part 1105.0600, to Minnesota Statutes, section
326A.025.
new text end

Sec. 6. new text begin REPEALER.
new text end

new text begin Minnesota Rules, part 1105.0600, new text end new text begin is repealed.
new text end