(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 $150

(b) Transfer of grades (all parts) 150

(c) Annual fee for nonpermit holder 75

(d) Annual fee for permit to practice 150

(e) Application as applicant for examination 50

(f) Late fee for failure to comply with CPE

requirements in accordance with ARM 24.201.2106 125

(g) Late fee for failure to submit CPE

reporting form within one month following the

end of the CPE reporting year 50

(h) Fees for profession monitoring program reviews:

(i) audits 600

(ii) reviews 350

(iii) compilations with disclosures 350

(iv) compilations without disclosures 200

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

practice units under pre-issuance review 125

(j) Late fee for failure to timely file

profession monitoring program reports

(i) less than 31 days late 150

(ii) more than 30 days late 600

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

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