LACPA Adherence Fees:
The membership fee for trainees is five times the minimum wage rate and is paid only once upon the acceptance of the membership application (Rules of Procedure for the Lebanese Association for Certified Public Accountants, Part IV, Chapter I, Article No. 24).
LACPA Annual Subscription:
a) The yearly subscription for the practicing CPA members is two times the minimum wage rate and is paid during the first three months of the fiscal year. (Rules of Procedure of the Lebanese Association for Certified Public Accountants, Part IV, Chapter I, Article No. 24).
b) The yearly subscription for the non-practicing CPA members is equal to the minimum wage rate and is paid during the first three months of the fiscal year. (Rules of Procedure of the Lebanese Association for Certified Public Accountants, Part IV, Chapter I, Article No. 24).
c) The yearly subscription for the trainees listed in the training register is equal to the minimum wage rate. (Rules of Procedure of the Lebanese Association for Certified Public Accountants, Part IV, Chapter I, Article No. 24).
Retirement fund adherence fees:
The affiliation to the Fund is mandatory for all the certified public accountants registered in LACPA’s enrollment list, with the exception of those who enjoy a special retirement system.(Lebanese Association of Certified Public Accountants Retirement Fund Decree, No. 15222, Article No.2).
The adherence fees to the Retirement Fund are to be settled for one time and are equivalent to the minimum wage. (Lebanese Association of Certified Public Accountants Retirement Fund Decree, No. 15222, Article No.3).
Retirement fund Annual Subscription:
The annual retirement fees are determined by the General Assembly, based on the justified proposition of the Fund Administration Committee, agreed upon by LACPA Council, and due on the first day of every year. They must be paid on the thirty-first of March at the latest, and collected with the annual participation fees. (Lebanese Association of Certified Public Accountants Retirement Fund Decree, No. 15222, Article No.3).
According to the general assembly of the retirement fund dated 14/2/2007, the annual subscription is fixed to three hundreds Lebanese pounds (300,000 L.L).
Professional Accountancy Firms Adherence Fees:
The practicing certified public accountants registered in the Table may jointly found professional non-trading partnerships. (Rules of Procedure of the Lebanese Association for Certified Public Accountants, Part I, Chapter IV, Article No.7).
The adherence fees for the professional accountancy firms are paid once and are equivalent to five times the minimum wage.
Certificates Fees:
- The adhesion certificate fee is ten thousand Lebanese pounds (LBP 10,000).
- The exceptional certificate fee is twenty thousand Lebanese pounds (LBP 20,000).
- The particular certificate fee is twenty thousand Lebanese pounds (LBP 20,000).
Visa fees:
Visa fees are equivalent to five thousand Lebanese pounds (LBP 5,000) collected by LACPA from the public accountant on every report issued, provided that the visa includes an indication that the public accountant is dully registered at LACPA. (Lebanese Association of Certified Public Accountants Retirement Fund Decree, No. 15222, Article No.3).
Expenses proportional of 1/1000:
The proportional amount of one per thousand (1/1000) is calculated on the basis of the total revenues of the public accountants indicated in the income tax declarations and paid to the retirement fund based on a declaration submitted by the public accountant. (Lebanese Association of Certified Public Accountants Retirement Fund Decree, No. 15222, Article No.3).
Trainees’ examinations fees:
The Trainees’ examinations fees are equivalent to forty thousand Lebanese pounds for each course (40,000 L.L).