5130-5134

BUSINESS AND PROFESSIONS CODE
SECTION 5130-5134




5130.  The board shall charge and collect a fee from each applicant
for the certificate of certified public accountant. The fee shall
accompany the application which must be made on a blank provided by
the board.


5131.  (a) The board may charge and collect an application fee and
an examination fee from each applicant. The applicable fees shall
accompany the application which shall be made on a form provided by
the board.
   (b) Notwithstanding any other provision of this chapter, the board
may authorize an organization specified by the board pursuant to
Section 5082.1 to receive directly from applicants payment of the
examination fees charged by that organization as payment for
examination materials and services.



5132.  All moneys received by the board under this chapter from any
source and for any purpose shall be accounted for and reported
monthly by the board to the Controller and at the same time the
moneys shall be remitted to the State Treasury to the credit of the
Accountancy Fund.
   The secretary-treasurer of the board shall, from time to time, but
not less than once each fiscal year, prepare or have prepared on his
or her behalf, a financial report of the Accountancy Fund that
contains information that the board determines is necessary for the
purposes for which the board was established.
   The report of the Accountancy Fund, which shall be published
pursuant to Section 5008, shall include the revenues and the related
costs from examination, initial licensing, license renewal, citation
and fine authority, and cost recovery from enforcement actions and
case settlements.



5133.  All money in the Accountancy Fund is hereby appropriated to
the California Board of Accountancy to carry out the provisions of
this chapter. Each member of the board and each member of a committee
shall receive a per diem and expenses as provided in Section 103.



5134.  The amount of fees prescribed by this chapter is as follows:
   (a) The fee to be charged to each applicant for the certified
public accountant examination shall be fixed by the board at an
amount not to exceed six hundred dollars ($600). The board may charge
a reexamination fee not to exceed seventy-five dollars ($75) for
each part that is subject to reexamination.
   (b) The fee to be charged to out-of-state candidates for the
certified public accountant examination shall be fixed by the board
at an amount not to exceed six hundred dollars ($600) per candidate.
   (c) The application fee to be charged to each applicant for
issuance of a certified public accountant certificate shall be fixed
by the board at an amount not to exceed two hundred fifty dollars
($250).
   (d) The application fee to be charged to each applicant for
issuance of a certified public accountant certificate by waiver of
examination shall be fixed by the board at an amount not to exceed
two hundred fifty dollars ($250).
   (e) The fee to be charged to each applicant for registration as a
partnership or professional corporation shall be fixed by the board
at an amount not to exceed two hundred fifty dollars ($250).
   (f) The board shall fix the biennial renewal fee so that, together
with the estimated amount from revenue other than that generated by
subdivisions (a) to (e), inclusive, the reserve balance in the board'
s contingent fund shall be equal to approximately nine months of
annual authorized expenditures. Any increase in the renewal fee shall
be made by regulation upon a determination by the board that
additional moneys are required to fund authorized expenditures and
maintain the board's contingent fund reserve balance equal to nine
months of estimated annual authorized expenditures in the fiscal year
in which the expenditures will occur. The biennial fee for the
renewal of each of the permits to engage in the practice of public
accountancy specified in Section 5070 shall not exceed two hundred
fifty dollars ($250).
   (g) The delinquency fee shall be 50 percent of the accrued renewal
fee.
   (h) The initial permit fee is an amount equal to the renewal fee
in effect on the last regular renewal date before the date on which
the permit is issued, except that, if the permit is issued one year
or less before it will expire, then the initial permit fee is an
amount equal to 50 percent of the renewal fee in effect on the last
regular renewal date before the date on which the permit is issued.
The board may, by regulation, provide for the waiver or refund of the
initial permit fee where the permit is issued less than 45 days
before the date on which it will expire.
   (i) (1) On and after the enactment of Assembly Bill 1868 of the
2005-06 Regular Session, the annual fee to be charged an individual
for a practice privilege pursuant to Section 5096 with an
authorization to sign attest reports shall be fixed by the board at
an amount not to exceed one hundred twenty-five dollars ($125).
   (2) On and after enactment of Assembly Bill 1868 of the 2005-06
Regular Session, the annual fee to be charged an individual for a
practice privilege pursuant to Section 5096 without an authorization
to sign attest reports shall be fixed by the board at an amount not
to exceed 80 percent of the fee authorized under paragraph (1).
   (j) The fee to be charged for the certification of documents
evidencing passage of the certified public accountant examination,
the certification of documents evidencing the grades received on the
certified public accountant examination, or the certification of
documents evidencing licensure shall be twenty-five dollars ($25).
   (k) The board shall fix the fees in accordance with the limits of
this section and, on and after July 1, 1990, any increase in a fee
fixed by the board shall be pursuant to regulation duly adopted by
the board in accordance with the limits of this section.
   (l) It is the intent of the Legislature that, to ease entry into
the public accounting profession in California, any administrative
cost to the board related to the certified public accountant
examination or issuance of the certified public accountant
certificate that exceeds the maximum fees authorized by this section
shall be covered by the fees charged for the biennial renewal of the
permit to practice.