2005 California Business and Professions Code Sections 5130-5134 Article 8. Revenue

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 to equal the actual cost to the board of the purchase or
development of the examination, plus the estimated cost to the board
of administering the examination and shall not exceed six hundred
dollars ($600).  The board may charge a reexamination fee equal to
the actual cost to the board of the purchase or development of the
examination or any of its component parts, plus the estimated cost to
the board of administering the examination and 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 equal to the estimated cost to the board of
administering the examination and shall not 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 equal to the estimated administrative cost
to the board of processing and issuing the certificate and shall not
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 equal to the
estimated administrative cost to the board of processing and issuing
the certificate and shall not 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 equal to the estimated administrative cost to the board
of processing and issuing the registration and shall not 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 made
after July 1, 1990, shall be effective upon a determination by the
board, by regulation adopted pursuant to subdivision (k), that
additional moneys are required to fund authorized expenditures other
than those specified in subdivisions (a) to (e), inclusive, 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) On and after January 1, 2006, the annual fee to be charged an
individual for a practice privilege pursuant to Section 5096 shall be
fixed by the board at an amount not to exceed 50 percent of the
biennial renewal fee provided in subdivision (f).
   (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 actual and estimated costs referred to in this section
shall be calculated every two years using a survey of all costs
attributable to the applicable subdivision.
   (l) Upon the effective date of this section the board shall fix
the fees in accordance with the limits of this section and, on and
after July 1, 1990, any increase in any fee fixed by the board shall
be pursuant to regulation duly adopted by the board in accordance
with the limits of this section.
   (m) Fees collected pursuant to subdivisions (a) to (e), inclusive,
shall be fixed by the board in amounts necessary to recover the
actual costs of providing the service for which the fee is assessed,
as projected for the fiscal year commencing on the date the fees
become effective.