Peer Review Program Fees - Florida Institute of CPAs

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 annual fee is based on the specific number of professionals currently employed by your firm. Each firm is invoiced for the annual fee upon enrollment in the program based on a progressive billing structure. Subsequent year's fees are assessed in July of each year.

The base fee of $285 includes one professional. There is an $85 charge for each additional professional ($2,750 maximum total).

Non-member Surcharge: If there are no AICPA or FICPA members in the firm a $100 non-member fee will be added to the annual fee.

Fee Structure	AICPA or FICPA Member Firm*	Non-Member Firm**
Base fee (1 professional)	$285	$385
2 professionals	$370	$470
3 professionals	$455	$555
4 professionals	$540	$640
5 professionals	$625	$725
6 professionals	$710	$810
7 professionals	$795	$895
8 professionals	$880	$980
9 professionals	$965	$1,065
10 professionals	$1,050	$1,150
10+ professionals	There is an $85 charge for each additional professional***	There is an $85 charge for each additional professional* and non-member surcharges
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).
*** $85 charge for each additional professional ($2,750 maximum total).

The term “professional” 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.