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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."
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$220 |
$480 |
* Fees for members of either the ISCPA or the AICPA
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