nepr fees

non-non fee

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 $259. The fee covers the cost of:

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
Scheduling process / reviewer confirmation	Reviewer communication
Technical reviewer expense	Meetings
EC & technical reviewer training	Monitoring of peer reviews
Oversight process

Sole Practitioner (no personnel)	$904
2 - 5 Personnel	$1,124
6 - 10 Personnel	$1,239
11 - 19 Personnel	$1,399
20 - 49 Personnel	$1,694
50+ Personnel	$2,609

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.