All firm permits expire December 31 each year. 

Renewal notifications shall be provided to all designated certificate holders (DCH) by  e-mail no later than October 1 each year. 

Firm Permit Renewal applications will be made available online on October 1 each year. 

Renewal Fees

• Firm Permit-$160

Chapter 4 Section 3 Renewal/Activation

(a) All CPA firm permits expire December 31st of each calendar year. Renewal notifications shall be e-mailed to designated certificate holders no later than October 1 st each calendar year. 

 (b) The designated certificate holder shall submit an application for renewal which shall be processed in the Board’s electronic licensing system no later than December 31st of each calendar year and be accompanied by the following: 

(i) A complete individual certificate renewal unless authorized to use practice privileges; 

(ii) Copies of applicable amended articles of incorporation or articles of organization; 

(iii) Applicable fees, to include outstanding certified notice fees as outlined in chapter 1, section 13(c)(ii) of these rules; 

(iv) A list of all firm ownership, including certificate status and percentage ownership; and 

(v) A list of all certificate holders associated with the firm. 

(c) Firms eligible for practice privileges may activate an expired firm permit at any time and are subject to activation fees as set forth in chapter 1, section 13(c)(iii) of these rules.