21 ncac 08j .0110          REGISTRATION FEES

The annual registration fees shall be as follows:

(1)           For all professional corporations or professional limited liability companies, twenty-five dollars ($25.00); and

(2)           For all non-incorporated CPA firms which have offices both within and outside the state of North Carolina, whether sole proprietorships, partnerships, or registered limited liability partnerships, an amount equal to two thousand five hundred dollars ($2,500.00) or the number of CPA members of the CPA firm multiplied by ten dollars ($10.00), whichever is less.

History Note:        Authority G.S. 55B-11; 55B-12; 57D-1; 57D-2; 59-84.2; 93-12(7b); 93-12(8a); 93-12(8c);

Eff. April 1, 1991;

Amended Eff. January 1, 2004; April 1, 1999; August 1, 1998; April 1, 1994;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. October 28, 2014.