1.1 	A bill for an act
1.2 	relating to accountants; modifying fees;amending Minnesota Statutes 2010, 
1.3 	sections 326A.04, subdivision 5; 326A.05, subdivision 5; proposing coding 
1.4 	for new law in Minnesota Statutes, chapter 326A; repealing Minnesota Rules, 
1.5 	part 1105.0600.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. [326A.025] FEE SCHEDULE.
1.8 	The following fees apply:
1.9 	(1) initial issuance of certificate, $50;
1.10 	(2) renewal of certificate with an active status, $60 per year;
1.11 	(3) initial CPA firm permits, except for sole practitioners and those firms specified in 
1.12 	clause (18), $100;
1.13 	(4) renewal of CPA firm permits, except for sole practitioners and those firms 
1.14 	specified in clause (19), $150 per year;
1.15 	(5) initial issuance and renewal of CPA firm permits for sole practitioners, except for 
1.16 	those firms specified in clauses (18) and (19), $35 per year;
1.17 	(6) annual late processing delinquency fee for permit, certificate, or registration 
1.18 	renewal applications not received prior to expiration date, $50;
1.19 	(7) copies of records, per page, 25 cents;
1.20 	(8) registration of noncertificateholders, nonlicensees, and nonregistration in 
1.21 	connection with renewal of firm permits, $60 per year; 
1.22 	(9) applications for reinstatement, $20;
1.23 	(10) initial registration of a registered accounting practitioner, $50;
1.24 	(11) renewal of registered accounting practitioner registration, $45 per year;
1.25 	(12) initial registered accounting practitioner firm permits, $100;
2.1 	(13) renewal of registered accounting practitioner firm permits, except for sole 
2.2 	practitioners, $35 per year;
2.3 	(14) renewal of registered accounting practitioner firm permits for sole practitioners, 
2.4 	$35 per year;
2.5 	(15) CPA examination application, $40;
2.6 	(16) CPA examination, fee determined by third-party examination administrator;
2.7 	(17) renewal of certificates with an inactive status, $10 per year;
2.8 	(18) initial permits for CPA firms that have one or more offices located in another 
2.9 	state, $100; and
2.10 	(19) renewal of CPA firm permits for firms that have one or more offices located 
2.11 	in another state, $200 per year.

2.12 	Sec. 2. Minnesota Statutes 2010, section 326A.04, subdivision 5, is amended to read:
2.13 		Subd. 5.Fee. The board shall charge a fee as provided for in section 326A.025 for 
2.14 	each application for initial issuance or renewal of a certificate under this section.

2.15 	Sec. 3. Minnesota Statutes 2010, section 326A.05, subdivision 5, is amended to read:
2.16 		Subd. 5.Fees. The board shall charge a fee as provided for in section 326A.025 for 
2.17 	each application for initial issuance or renewal of a permit under this section. A firm that is 
2.18 	required to hold a permit under this section and has one or more offices located in another 
2.19 	state shall pay an initial permit issuance fee of $100 and an annual renewal fee of $68.

2.20 	Sec. 4. EXEMPTION FROM E-LICENSING.
 2.21 	Notwithstanding any law or rule to the contrary, the State Board of Accountancy is 
2.22 	exempt from any requirement to participate in a state electronic licensing or registration 
2.23 	system or process.

2.24 	Sec. 5. REVISOR'S INSTRUCTION.
 2.25 	The revisor of statutes shall change all references in Minnesota Statutes and 
2.26 	Minnesota Rules of Minnesota Rules, part 1105.0600, to Minnesota Statutes, section 
2.27 	326A.025.

2.28 	Sec. 6.  REPEALER.
 2.29 	Minnesota Rules, part 1105.0600, is repealed.