Why was I billed the Annual Practitioner Fee when I had let my licence lapse?
The annual practitioner fee (APF) applies to each member who provides specified services to the public even if a public accounting licence is not required for such services (see definition of “practice of public accounting” in Institute Bylaw l03(25) ). Those services include – accounting that involves analysis, advice and interpretation in an expert capacity (but excluding record keeping), – taxation insofar as that involves advice and counseling in an expert capacity (but excluding mechanical processing of returns), – compilation engagements. Members who provide such accounting, tax or compilation services are subject to payment of the Institute’s annual practitioner fee and therefore are sent the notice of the APF.
