(1) The following fees have been established by the board for services or privileges rendered by the board, or for services rendered by contractors of the board:

(a) Certified public accountant out-of-state application                            $100

(b) Transfer of grades (all parts)                                                                    100

(c) Annual fee for nonpermit holder                                                                  45

(d) Annual fee for permit to practice

(regular permit or special practice permit)                                                                   90

(e) Reissue of certificate or license                                                                 15

(f) Application as candidate for examination                                                  25

(g) Late fee for failure to comply with CPE

requirements in accordance with ARM 24.201.2106                                               100

(h) Late fee for failure to submit CPE

reporting form within one month following the

end of the CPE reporting year                                                                                       25

(i) Fees for PMP reviews:

(i) audits                                                                                                            450

(ii) reviews                                                                                                        225

(iii) compilations with disclosures                                                                  225

(iv) compilations without disclosures                                                             115

(j) Late fee for failure to timely file quarterly reports by

practice units under pre-issuance review                                                                  100

(k) Late fee for failure to timely file

profession monitoring program reports                                                                           

(i) less than 31 days late                                                                                 100

(ii) more than 30 days late                                                                              500

(2) Additional standardized fees are specified in ARM 24.101.403.

(3) Fees paid directly to a contractor are not refundable by the board.