Fee Schedule for NEPR Firms
Annual Fee
If your firm is an AICPA or state society member, your annual fee is charged according to the fee schedule below. The annual fee is due May 1 each year and covers the administration expenses of the organization, such as:
| Office rental | Payroll and taxes |
| Computer equipment & peripherals | Utilities |
| Miscellaneous office equipment | Office supplies |
| Insurances | Staff training |
| Web site design/maintenance | Newsletters and other media |
| Sole Practitioner (No Personnel) | $275 |
| 2 - 5 Personnel | $400 |
| 6 - 10 Personnel | $475 |
| 11 - 19 Personnel | $675 |
| 20 - 49 Personnel | $775 |
| 50+ Personnel | $925 |
Personnel are defined in “Statement on Quality Control Standards (SQCS) No. 8 - A Firms System of Quality Control” as all individuals who perform professional services for which the firm is responsible, whether or not they are CPAs. (AICPA Professional Standards, vol. 2 QC sec. 10). This would include personnel, including leased and per diem employees, who devote at least 25% of their time in performing audits, reviews, compilations, or other attest engagements, or those professionals who have partner/manager level responsibility for the overall supervision or review of such engagements.
Scheduling & Evaluation fee
The scheduling & evaluation fee is due in the year of a firm's peer review, once your reviewer has been approved by NEPR and you have received confirmation from us. This fee covers:
| Scheduling process / reviewer confirmation | EC & technical reviewer training |
| Reviewer communication | Monitoring of peer reviews |
| Technical reviewer expense | Oversight process |
| Meetings |
| Sole Practitioner (No Personnel) | $550 |
| 2 - 5 Personnel | $575 |
| 6 - 10 Personnel | $615 |
| 11 - 19 Personnel | $675 |
| 20 - 49 Personnel | $775 |
| 50+ Personnel | $1,330 |
An additional fee will be charged to peer review firms at the time a firm’s peer review is scheduled (every three years) if the firm performs A-133 engagements and/or ERISA engagements. These are the practice areas in which the Peer Review Program is experiencing increased costs for regulatory oversight which are requiring significant additional time on the part of our technical reviewers, administrator and committee members.
The Peer Review High Risk Practice Area Fee is $150 per high risk industry area (ERISA and/or A-133) with a maximum rate of $300. This is a fixed fee rather than a per engagement fee and will be added to the firm’s Scheduling & Evaluation Fee Invoice (billed when the review is scheduled) based on the data contained in the firm’s scheduling information regarding the type of high-risk practice areas they practice in.