Fees
LLR encourages the use of its online licensing services to issue licenses as quickly as possible to our clients. Starting May 15, 2011, a $25 service fee will be instituted for licensing services done in person rather than online.
Examination fees are generally non-refundable.
1. Examination:
A) Initial CPA Exam:
Application Fee: $135
and:
Examination Section Fees |
As of |
|
| Auditing and Attestation | AUD |
$195.35 |
| Business Environment and Concepts | BEC |
$176.25 |
| Financial Accounting and Reporting | FAR |
$195.35 |
| Regulation | REG |
$176.25 |
B) Re-Examination:
Application Fees:
| 4 Sections | $105.00 |
| 3 Sections | $90.00 |
| 2 Sections | $75.00 |
| 1 Section | $60.00 |
and:
Examination Section Fees |
As of |
|
| Auditing and Attestation | AUD |
$195.35 |
| Business Environment and Concepts | BEC |
$176.25 |
| Financial Accounting and Reporting | FAR |
$195.35 |
| Regulation | REG |
$176.25 |
C) Accounting Pracititioner Application and Examination Section Fees:
Application Fees:
| 2 Sections | $75.00 |
| 1 Section | $60.00 |
and:
Examination Section Fees |
As of 10/15/11 |
|
| Financial Accounting and Reporting | FAR |
$195.35 |
| Regulation | REG |
$176.25 |
2. Certificate: $20
3. License: Initial - $80 Renewal - $80
4. Transfer-of-Credit Application (for CPA Certificate/License): $120
5. Accounting Practitioner Application: $50
6. Out-of-State Firm Registration Fee: $50
7. In-State Firm Registration Fee: $50
8. Reinstatement of Certificate/License: $500
9. Licensing Application After Exam: $150
10. Verification/License's History: $5 (Online and In-house)
11. Wall Certificate Replacement: $20
12. Miscellaneous: SC no longer has access to list of candidates. Call 1-800-CPA-EXAM
Note: No charge for address or name changes for LLR purposes.
