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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) $1,010
2 - 5 Personnel $1,400
6 - 10 Personnel $1,600
11 - 19 Personnel $1,965
20 - 49 Personnel $2,305
50+ Personnel $3,000

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.