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 fee to cover the costs of administering the program. The amount of the fee is based on the total number of A&A Personnel provided by your firm on the most recent enrollment or peer review information form (PRI) submitted in the AICPA PRIMA System. Subsequent year's fees are assessed in July of each year.
The base fee of $300 includes one personnel. There is a $100 charge for each additional personnel, up to a maximum of $2750.
Nonmember Surcharge: If there are no AICPA or FICPA members in the firm a $100 nonmember 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 A&A personnel) | $300 | $400 |
| 2 A&A personnel | $400 | $500 |
| 3 A&A personnel | $500 | $600 |
| 4 A&A personnel | $600 | $700 |
| 5 A&A personnel | $700 | $800 |
| 6 A&A personnel | $800 | $900 |
| 7 A&A personnel | $900 | $1,000 |
| 8 A&A personnel | $1,000 | $1,100 |
| 9 A&A personnel | $1,100 | $1,200 |
| 10 A&A personnel | $1,200 | $1,300 |
| Over 10 A&A personnel | There is a $100 charge for each additional A&A personnel*** | There is a $100 charge for each additional A&A personnel*** and |
| Cap (Maximum Due) | $2,750 | $2,750 |
* 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).
*** $100 charge for each additional personnel ($2750 maximum total).
The term “personnel” 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. A&A firm personnel are defined as those personnel performing audits, reviews, compilations, preparation of financial statements or other attest engagements, or those personnel who have partner/manager level responsibility for the overall supervision or review of such engagements.