(a) The fee for a firm license shall be established by the board on an annual basis for each office of the firm registered in Texas plus the fee required by subsection (b) of this section.
(b) A firm will pay an additional fee, established by the board on an annual basis, based on the number of CPAs employed at the firm office registered in Texas plus the number of non-CPA owners of the firm office registered in Texas.
(c) The firm license fees provided for in subsections (a) and (b) of this section will be prescribed in the board's firm registration and renewal form.
(d) A firm "employs" a CPA within the meaning of this rule when:
  (1) a CPA is a partner, owner, member, shareholder, or employee of the firm;
  (2) a CPA works at the firm, either temporarily or long term, under a lease agreement or contract with any other entity, including but not limited to personnel staffing agencies or service companies affiliated with the firm;
  (3) a CPA works at the firm on anything less than a full time basis;
  (4) a CPA has any of the relationships described in paragraphs (1) - (3) of this subsection with an entity that is a partner, owner, member, or shareholder of the firm; or
  (5) a CPA has any of the relationships described in paragraphs (1) - (3) of this subsection with an entity affiliated with the firm and that CPA participates in performing professional services for clients of the firm.
(e) Each firm shall certify to the board the highest number of CPAs it employs within the meaning of this section during the 30 days prior to filing its application. Each CPA should be counted only once, even if he or she has more than one relationship as described in subsection (d)(1) - (5) of this section.
(f) Firm license fees will not be prorated or refunded.
(g) A firm whose license has been expired for 90 days or less may renew the license by paying the board a late fee established by the board on an annual basis in addition to the license fee required to be paid under subsections (a) and (b) of this section.
(h) A firm whose license has been expired for more than 90 days may renew the license by paying the board a late fee established by the board on an annual basis in addition to the license fee required to be paid under subsections (a) and (b) of this section.

Source Note: The provisions of this §521.13 adopted to be effective December 6, 2001, 26 TexReg 9866; amended to be effective June 6, 2002, 27 TexReg 4707; amended to be effective February 1, 2005, 30 TexReg 393; amended to be effective August 3, 2005, 30 TexReg 4333; amended to be effective August 17, 2008, 33 TexReg 6383; amended to be effective August 8, 2012, 37 TexReg 5786; amended to be effective August 12, 2015, 40 TexReg 5063; amended to be effective August 3, 2017, 42 TexReg 3788