Type of firm	Tax/Consulting	Peer Review
Renewal deadline	07/31/2009	10/31/2009
Late fee beginning 8/1/2009	$150(1-4 licensees) $360 (5-9 licensees) $900 (10 or more licensees)	None
Late fee beginning 11/1/2009	$150(1-4 licensees) $360 (5-9 licensees) $900 (10 or more licensees)	$150(1-4 licensees) $360 (5-9 licensees) $900 (10 or more licensees)
Late fee beginning 2/1/2010	$300(1-4 licensees) $720 (5-9 licensees) $1,800 (10 or more licensees)	$300(1-4 licensees) $720 (5-9 licensees) $1,800 (10 or more licensees)