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Fee Schedule (Non-non)

For those firms that are not members of the AICPA or their respective state CPA society, you may be enrolled as a “non-non” firm. There is an upfront fee due only in the year of your peer review, every three years. The annual fee & the scheduling & evaluation fee have been combined into this triennial fee, along with a surcharge of $265. The fee covers the cost of:

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
Scheduling process / reviewer confirmation  Reviewer communication
Technical reviewer expense Meetings
EC & technical reviewer training Monitoring of peer reviews
Oversight process  
Sole Practitioner (No Personnel) $1,040
2 - 5 Personnel $1,450
6 - 10 Personnel $1,655
11 - 19 Personnel $2,025
20 - 49 Personnel $2,390
50+ Personnel $3,110

Effective for peer reviews scheduled on or after May 1, 2017, 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 will be $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.

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.