C.R.S. Section 12-100-106
Fees


(1)

A fee authorized to be established pursuant to section 12-20-105 shall be paid for each application made to the board, whether it is an application for examination or reexamination or for issuance, renewal, reactivation, or reinstatement of a certificate of certified public accountant, an application for registration with the board as a public accounting firm, or any other application requiring formal action or consideration by the board. The fee required shall not be returnable irrespective of the action taken by the board.

(2)

A fee authorized to be established pursuant to section 12-20-105 shall be paid for each examination in which the candidate is examined in the subjects prescribed by the board.

(3)

Repealed.

(4)

Nothing in this section shall be construed to authorize the board to impose any notice, fee, or other submission requirement on a certified public accountant or registered public accountant from another state or a foreign partnership, corporation, limited partnership, limited liability limited partnership, or limited liability company, that is practicing accountancy in this state pursuant to section 12-100-117 (2).

Source: Section 12-100-106 — Fees, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-12.­pdf (accessed Oct. 20, 2023).

12‑100‑101
Legislative declaration
12‑100‑102
Applicability of common provisions
12‑100‑103
Definitions - rules
12‑100‑104
State board of accountancy - subject to termination
12‑100‑105
Powers and duties of board
12‑100‑106
Fees
12‑100‑107
Certificate of certified public accountant - issuance - renewal - reinstatement - rules
12‑100‑108
Educational and experience requirements - rules
12‑100‑109
Examinations - reexaminations - rules
12‑100‑110
Approval of schools
12‑100‑111
Issuance of certificate by reciprocity
12‑100‑112
Use of the title “certified public accountant”
12‑100‑113
Status - retired - inactive
12‑100‑114
Partnerships, professional corporations, and limited liability companies composed of certified public accountants - registration - rules - definitions
12‑100‑115
Continuing education - rules
12‑100‑116
Unlawful acts - definition
12‑100‑117
Exceptions - acts not prohibited - rules
12‑100‑118
Single act evidence of practice
12‑100‑120
Grounds for disciplinary action - administrative penalties
12‑100‑121
Response to board communication
12‑100‑122
Revocation or suspension of partnership, professional corporation, or limited liability company registration
12‑100‑123
Hearings before board - notice - procedure - review
12‑100‑124
Investigations - findings - board actions - confidentiality of complaints
12‑100‑125
Judicial review
12‑100‑126
Reconsideration and review of action of board
12‑100‑127
Unauthorized practice - penalties
12‑100‑128
Ownership of accountant’s working papers
12‑100‑129
Ownership of state auditor’s working papers
12‑100‑130
Repeal of article - subject to review
Green check means up to date. Up to date

Current through Fall 2024

§ 12-100-106’s source at colorado​.gov