Idaho Society of Certified Public Accountants

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Annual Administrative Fee Schedule

 

These fees cover direct expenses incurred by the Society in administering the Peer Review Program, such as postage, printing, supplies, telephone, travel for the annual peer review conference, technical reviewer fees, and costs associated with committee meetings. The fees also cover a percentage of the Society overhead expenses — rent, utilities, equipment maintenance, etc.
 

Review Type

Description

ISCPA/
AICPA Member
Fee*

Non Member Fee

System

This type of review is for firms that perform engagements under the SASs, the Government Auditing Standards (Yellow Book) or examinations of prospective financial statements under the SSAEs.

$345

$600

Engagement

This type of review is for firms that are not required to have a system review and are not eligible to have a report review (described below).

$270

$530

Report

Firms performing only compilations that omit substantially all disclosures are eligible to have report reviews. However, a firm must have an engagement review if it performs — as its highest level of service — compilations referred to in SSARS as "selected information-substantially all disclosures required are not included."

$220

$480

* Fees for members of either the ISCPA or the AICPA

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