(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) Application as applicant for examination 25

(f) Late fee for failure to comply with CPE

requirements in accordance with ARM 24.201.2106 100

(g) Late fee for failure to submit CPE

reporting form within one month following the

end of the CPE reporting year 25

(h) Fees for profession monitoring program reviews:

(i) audits 450

(ii) reviews 225

(iii) compilations with disclosures 225

(iv) compilations without disclosures 115

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

practice units under pre-issuance review 100

(j) 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.