CBA Fee Restructuring
To help support the CBA mission and to better protect consumers, the CBA restructured a variety of fees including the CPA initial licensure and license renewal fees, and the accounting firm application, initial licensure, and license renewal fees. These fees are increasing in two steps. The first happened on July 1, 2024, and the second will occur on July 1, 2026. The new fee structure eliminates the current imbalance between revenues and authorized expenditures, as well as ensures that the CBA has the necessary resources to meet its consumer protection mandate.
| CBA FEE RESTRUCTURING |
| Fee Type |
Prior Fee |
Fee as of
July 1, 2024 |
Fee as of
July 1, 2026 |
| CPA Initial License Fee |
$280 |
$340 |
$400 |
| CPA License Renewal Fee |
$280 |
$340 |
$400 |
| Accountancy Firm Application Fee |
$150 |
$250 |
$250 |
| Accountancy Firm Initial License Fee |
$280 |
$400 |
$520 |
| Accountancy Firm License Renewal Fee |
$280 |
$400 |
$520 |
NOTE: There are no changes to the examination or CPA license application fees.
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Why is this fee increase necessary?
The CBA is a special funded agency, which means we rely on the fees collected for various services provided to licensees and examination and licensure applicants to provide the financial resources necessary for us to operate and meet our consumer protection mission. The fees collected are deposited into the CBA’s Accountancy Fund, which in turn is used to fund our annual budget and address authorized expenditures.
We strive to be good stewards of the fees the CBA collects. A CBA member is elected annually to serve as the Secretary/Treasurer. Working with CBA staff and the Department of Consumer Affairs (DCA), the Secretary/Treasurer presents a financial report at CBA meetings that provides an overview of expenditures, revenues, and the CBA’s Accountancy Fund. Additionally, a budget update is provided monthly to the CBA members. The CBA is transparent with its budget and recognizes the importance of ensuring funds are used to carry out the CBA’s consumer protection mission.
In January 2023, the CBA was presented with a comprehensive Fee Analysis completed by the Department of Consumer Affairs. The Fee Analysis reflected that many of the CBA’s current fees did not adequately recover the actual cost of performing the associated services.
Using the Fee Analysis as a guide, the CBA approved a legislative proposal that would increase some fees and keep other fees associated with entry into the practice of public accounting at the current level, in recognition of the accounting profession’s pipeline issues. With the passage of Senate Bill (SB) 816 (Roth, Chapter 723, Statutes of 2023) in September 2023, the fee restructuring became official.
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Change in credit card transaction fees
Additionally, a 2.3% transaction fee will be applied to all renewal fees paid online after July 1, 2026. Fees associated with entry into the accounting profession, such as initial licensure and application fees for the CPA Exam and licensure will not increase, and are not subject to the transaction fee.
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Why am I now being charged transaction fees?
Historically, the CBA has covered credit card transaction fees, but the cost is rising and has now totaled more than $700,000 over the last three years. To address this, the CBA discussed options at its March 2026 meeting, and approved a hybrid proposal to shift transaction fees for license renewals to licensees, while continuing to cover fees tied to entry into the CPA profession. After July 1, 2026, licensees (CPAs and firms) will see a transaction fee of 2.3% added to their renewal fee, while applicants will not be charged transaction fees for CPA Examination and initial licensure application fees. This change is anticipated to generate significant annual savings, allowing the CBA to redirect resources toward Business Modernization efforts and other initiatives that enhance consumer protection.
Thank you for taking the time to visit this page, as it is our hope that it will help you understand the CBA’s reasoning and need for these fee increases and change in credit card transaction fees: to eliminate the imbalance between revenues and authorized expenditures and provide the CBA with the resources to continue to protect consumers by ensuring only qualified licensees practice public accountancy in accordance with established professional standards.
