AICPA and/or State Society Member Fees

All enrolled firms, that are members of either the AICPA or their state society, (click here if you are not members of either of those organizations) share in supporting the AICPA Peer Review Program.  The Peer Review Program is self-supporting and is not subsidized in any way. 

Annual Administrative Fee

The annual administrative fee is due May 1 of each year. Although a firm is usually reviewed every three years, the administrative program costs are on-going. Annual fees cover the cost of: 

• Information, customer service
• Newsletter
• Stationary, office supplies, postage
• Telephone, copier, fax
• Computer system
• Web site
• Office rental & overhead
• Insurance
• Staff and staff training

Triennial Scheduling & Evaluation Fee

This fee is billed in the year of the review (in addition to the annual fee) when the team captain has been confirmed to the reviewed firm and covers the cost of:

• Firm scheduling
• Reviewer information
• Technical reviewer evaluation of review
• Report Acceptance Body and Executive Committee Review
• Follow-up and on-going monitoring

Annual & scheduling & evaluation fees are assessed for all firms that practice auditing and accounting and are based on the number of professionals in a firm. Professionals are all personnel, including owners, who perform professional services for which the firm is responsible, whether or not they are CPAs. The term "professional" refers to all 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.