Texas Comptroller Manual of Accounts - Fiscal 2016
Revenue Object 3175 – Professional Fees – Accountants

The board may charge fees to a person who practices public accountancy. Certified Public Accountant certificate is $250, including a reciprocal certificate. An initial license and the biennial renewal fee is $250. For late renewals under 90 days the fee is 1 ½ times the normal renewal fee. For 91 days to 1 year it is twice the fee. Over 1 year but less than 2 is 3 times the fee. An additional $10 fee is paid with the license fee for the 5th Year Accounting Students Scholarship Program.

License for a firm is set by the board, not-to-exceed $25 per employee.

The board may charge examination fees only to cover the administrative costs of the exams. They may charge up to $100 for filing an application for examination. The board may charge up to $50 for transferring exam credits to another jurisdiction and up to $100 for receiving credits from another jurisdiction.

 The board may charge a firm up to $200 per peer review performed. 

All licenses expire December 31 of applicable year or on a date determined by the Board.

First deposited in the Treasury 9-1-79 by S.B. 797, 66th Leg., R.S.

Originally, most fees were deposited to the Public Accountancy Fund Account (0470). Increased fees for enforcement programs (S.B. 329, 71st Leg., R.S.) were deposited to the Public Accountancy Enforcement Fund Account (0105). Both of these accounts were abolished 8-1-95 per sec. 403.094, Government Code. Fees were then deposited to General Revenue.

Amended by S.B. 801, 67th Leg. R.S. effective 08-31-81. Temporary fee increase for fiscal 1988 and 1989 of $110 expired (See Revenue Code 3182).

S.B. 329, 71st Leg., R.S. authorized the Board to increase license fees for enforcement program.

Rates amended by S.B. 75, 72nd Leg., R.S.

H.B. 11, 72nd Leg., 1st C.S. added $200 increase in license and renewal fees allocated, 25% to Foundation School Account (0193) and 75% to General Revenue. Dedication abolished August 31, 1995 per § 403.094 Government Code.

Codified by H.B. 3155, 76th Leg., R.S.;

Amended by H.B. 430, 77th Leg., R.S.;

S.B. 1358, 77th Leg., R.S. added out-of-state practitioner license and firm license.

H.B. 1218, 78th Leg., R.S. amended late fees.

Effective 9-1-01, S.B. 736, 77th Leg., R.S. made the State Board of Public Accountancy, Agency 457, a semi-independent agency with funds in the Texas Safekeeping Trust Company.

Originally the scholarship fee was deposited to G.R. Account 0106 - Scholarship Fund for 5th Year Accounting Students. S.B. 777, 82nd Leg., R.S. recreated the account outside the treasury with the Safekeeping Trust Company. The fee was reduced from $20 to $10 by H.B. 2440, 81st Leg., R.S.

H.B. 2144, 80th Leg., R.S. repealed fee for out-of-state practitioner license and $100 fee for temporary certificate for out-of-state practitioners.

H.B. 7, 84th Leg., R.S. repealed $200 fee increase created by H.B. 11, 72nd Leg., 1st C.S.