Peer Review Program Fees

Annual Administrative Fees

All firms enrolled in the peer review program and required to undergo a peer review in accordance with AICPA Peer Review Standards or other regulatory requirements are assessed an annual administrative fee to cover the costs of administering the program. The amount of the annual fee is based on the specific number of professionals currently employed by your firm. Each firm is invoiced for the annual fee upon enrollment in the program based on a progressive billing structure. Subsequent years’ fees are assessed in July of each year.

The base fee of $260 includes one professional. There is a $75 charge for each additional professional, ($2000 maximum total). The term “professional” refers to all personnel 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 includes all personnel (including leased and per diem employees) and excludes administrative/operations support personnel***

Non-member surcharge fees
If there are no AICPA and FICPA members in the firm a $100 non-member fee will be added to the annual fee.

Fee Structure

AICPA or FICPA Member Firm*

Non-Member Firm**
Includes $100 surcharge for firms that are not members of the FICPA or AICPA

Base fee (1 professional)

$260

$360

2 professionals

$335

$435

3 professionals

$410

$510

4 professionals

$485

$585

5 professionals

$560

$660

6 professionals

$635

$735

7 professionals

$710

$810

8 professionals

$785

$885

9 professionals

$860

$960

10 professionals

$935

$1035

Over 10 professionals

There is a $75 charge for each additional professional***

There is a $75 charge for each additional professional*** and 
Non-member surcharges**

Cap (Maximum Due)

$2,000

$2,000


* Firms having at least one member of AICPA or FICPA
** Non-member surcharge (non-AICPA or Non-FICPA firms will be charged a $100 non-member fee) 
*** $75 charge for each additional professional ($2,000 maximum total)

The term “professional” refers to all personnel 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 includes all personnel (including leased and per diem employees) and excludes administrative/operations support personnel