nepr fees

for AICPA and/or state society members

If your firm does not have AICPA or state society members, click here


Annual fee

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 Miscellaneous office equipment
Web site design & updates Newsletters and other media
Utilities Office supplies
Insurances Staff training

Sole Practitioner (no personnel) $145
2 - 5 Personnel $200
6 - 10 Personnel $225
11 - 19 Personnel $260
20 - 49 Personnel $325
50+ Personnel $525

Personnel are defined in “Statement on Quality Control Standards (SQCS) No. 7 - 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 Reviewer communication
Technical reviewer expense Meetings
EC & technical reviewer training Monitoring of peer reviews
Oversight process  

Sole Practitioners (no personnel) $210
2 - 5 Personnel $265
6 - 10 Personnel $305
11 - 19 Personnel $360
20 - 49 Personnel $460
50+ Personnel $775

Personnel are defined in “Statement on Quality Control Standards (SQCS) No. 7 - 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.