Bill Text: MN HF1163 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Accountant fees modified.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-03-16 - Introduction and first reading, referred to Jobs and Economic Development Finance [HF1163 Detail]
Download: Minnesota-2011-HF1163-Introduced.html
1.2relating to accountants; modifying fees;amending Minnesota Statutes 2010,
1.3sections 326A.04, subdivision 5; 326A.05, subdivision 5; proposing coding
1.4for new law in Minnesota Statutes, chapter 326A; repealing Minnesota Rules,
1.5part 1105.0600.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. [326A.025] FEE SCHEDULE.
1.8The following fees apply:
1.9(1) initial issuance of certificate, $50;
1.10(2) renewal of certificate with an active status, $60 per year;
1.11(3) initial CPA firm permits, except for sole practitioners and those firms specified in
1.12clause (18), $100;
1.13(4) renewal of CPA firm permits, except for sole practitioners and those firms
1.14specified in clause (19), $150 per year;
1.15(5) initial issuance and renewal of CPA firm permits for sole practitioners, except for
1.16those firms specified in clauses (18) and (19), $35 per year;
1.17(6) annual late processing delinquency fee for permit, certificate, or registration
1.18renewal applications not received prior to expiration date, $50;
1.19(7) copies of records, per page, 25 cents;
1.20(8) registration of noncertificateholders, nonlicensees, and nonregistration in
1.21connection with renewal of firm permits, $60 per year;
1.22(9) applications for reinstatement, $20;
1.23(10) initial registration of a registered accounting practitioner, $50;
1.24(11) renewal of registered accounting practitioner registration, $45 per year;
1.25(12) initial registered accounting practitioner firm permits, $100;
2.1(13) renewal of registered accounting practitioner firm permits, except for sole
2.2practitioners, $35 per year;
2.3(14) renewal of registered accounting practitioner firm permits for sole practitioners,
2.4$35 per year;
2.5(15) CPA examination application, $40;
2.6(16) CPA examination, fee determined by third-party examination administrator;
2.7(17) renewal of certificates with an inactive status, $10 per year;
2.8(18) initial permits for CPA firms that have one or more offices located in another
2.9state, $100; and
2.10(19) renewal of CPA firm permits for firms that have one or more offices located
2.11in another state, $200 per year.
2.12 Sec. 2. Minnesota Statutes 2010, section 326A.04, subdivision 5, is amended to read:
2.13 Subd. 5. Fee. The board shall charge a fee as provided for in section 326A.025 for
2.14each application for initial issuance or renewal of a certificate under this section.
2.15 Sec. 3. Minnesota Statutes 2010, section 326A.05, subdivision 5, is amended to read:
2.16 Subd. 5. Fees. The board shall charge a fee as provided for in section 326A.025 for
2.17each application for initial issuance or renewal of a permit under this section.A firm that is
2.18required to hold a permit under this section and has one or more offices located in another
2.19state shall pay an initial permit issuance fee of $100 and an annual renewal fee of $68.
2.20 Sec. 4. EXEMPTION FROM E-LICENSING.
2.21Notwithstanding any law or rule to the contrary, the State Board of Accountancy is
2.22exempt from any requirement to participate in a state electronic licensing or registration
2.23system or process.
2.24 Sec. 5. REVISOR'S INSTRUCTION.
2.25The revisor of statutes shall change all references in Minnesota Statutes and
2.26Minnesota Rules of Minnesota Rules, part 1105.0600, to Minnesota Statutes, section
2.27326A.025.
2.28 Sec. 6. REPEALER.
2.29Minnesota Rules, part 1105.0600, is repealed.
1.3sections 326A.04, subdivision 5; 326A.05, subdivision 5; proposing coding
1.4for new law in Minnesota Statutes, chapter 326A; repealing Minnesota Rules,
1.5part 1105.0600.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. [326A.025] FEE SCHEDULE.
1.8The following fees apply:
1.9(1) initial issuance of certificate, $50;
1.10(2) renewal of certificate with an active status, $60 per year;
1.11(3) initial CPA firm permits, except for sole practitioners and those firms specified in
1.12clause (18), $100;
1.13(4) renewal of CPA firm permits, except for sole practitioners and those firms
1.14specified in clause (19), $150 per year;
1.15(5) initial issuance and renewal of CPA firm permits for sole practitioners, except for
1.16those firms specified in clauses (18) and (19), $35 per year;
1.17(6) annual late processing delinquency fee for permit, certificate, or registration
1.18renewal applications not received prior to expiration date, $50;
1.19(7) copies of records, per page, 25 cents;
1.20(8) registration of noncertificateholders, nonlicensees, and nonregistration in
1.21connection with renewal of firm permits, $60 per year;
1.22(9) applications for reinstatement, $20;
1.23(10) initial registration of a registered accounting practitioner, $50;
1.24(11) renewal of registered accounting practitioner registration, $45 per year;
1.25(12) initial registered accounting practitioner firm permits, $100;
2.1(13) renewal of registered accounting practitioner firm permits, except for sole
2.2practitioners, $35 per year;
2.3(14) renewal of registered accounting practitioner firm permits for sole practitioners,
2.4$35 per year;
2.5(15) CPA examination application, $40;
2.6(16) CPA examination, fee determined by third-party examination administrator;
2.7(17) renewal of certificates with an inactive status, $10 per year;
2.8(18) initial permits for CPA firms that have one or more offices located in another
2.9state, $100; and
2.10(19) renewal of CPA firm permits for firms that have one or more offices located
2.11in another state, $200 per year.
2.12 Sec. 2. Minnesota Statutes 2010, section 326A.04, subdivision 5, is amended to read:
2.13 Subd. 5. Fee. The board shall charge a fee as provided for in section 326A.025 for
2.14each application for initial issuance or renewal of a certificate under this section.
2.15 Sec. 3. Minnesota Statutes 2010, section 326A.05, subdivision 5, is amended to read:
2.16 Subd. 5. Fees. The board shall charge a fee as provided for in section 326A.025 for
2.17each application for initial issuance or renewal of a permit under this section.
2.18
2.19
2.20 Sec. 4. EXEMPTION FROM E-LICENSING.
2.21Notwithstanding any law or rule to the contrary, the State Board of Accountancy is
2.22exempt from any requirement to participate in a state electronic licensing or registration
2.23system or process.
2.24 Sec. 5. REVISOR'S INSTRUCTION.
2.25The revisor of statutes shall change all references in Minnesota Statutes and
2.26Minnesota Rules of Minnesota Rules, part 1105.0600, to Minnesota Statutes, section
2.27326A.025.
2.28 Sec. 6. REPEALER.
2.29Minnesota Rules, part 1105.0600, is repealed.
