Either the left or the right fee column for any given year will apply. If you are noncompliant in more than one year; you owe the applicable fee for each year.
Examples (rates valid only for August 2016):
• Reported late for 2014 and failed to complete on time in 2015: Total fee is $900.
• Reported late for 2014 and 2015 but earned CPE in proper timeframe both years: total fee is $750.
• Failed to complete CPE on time in 2015: total fee: $375
|Reported CPE late but earned the CPE during the proper timeframe, use these columns:
||Failed to complete CPE in proper timeframe (and so also did not report it on time), use these columns:
|Failed to report CPE by:
||Complete and/or submit:
||Failed to complete CPE by*:
||Certificates of completion for only those hours earned after 6/30/2016 and required fees**
||2016 CPA certificate renewal form* and required fees**
||2015 CPA certificate renewal form* and required fees**
||2014 CPA certificate renewal form* and required fees**
|*If you completed CPE hours after the June 30th deadline(s), you must include copies of the certificates of completion for those hours.
|**The above-referenced fees reflect the rates if submitted in AUGUST 2016.
MN Rule 1105.3000 (E)(2014)