Non-AICPA or State Society Member
Fees
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 a one-time upfront fee due 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 $250. The fee
covers 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
- Firm scheduling
- Reviewer information
- Technical reviewer evaluation of review
- Report Acceptance Body and Executive Committee Review
- Follow-up and on-going monitoring
|
Cost of NEPR Review for Non-non
Firms (Triennial cost) |
Sole Practitioner/
No professional staff |
$895 |
| 2 - 5 Professionals |
$1,115 |
| 6 - 10 Professionals |
$1,230 |
| 11 - 19 Professionals |
$1,390 |
| 20 - 49 Professionals |
$1,685 |
| 50+ Professionals |
$2,600 |
The fee is assessed for all firms
that practice auditing and accounting and is 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. |
