Peer Review Fees

Effective May 1, 2018, ASCPA converted its fee structure to issue one Annual Peer Review Program Fee to firms whose peer reviews are administered by Alabama. Fees are posted and billed to firms each May. Please see Alabama's Peer Review Annual Fee Structure below:

  1. Annual Base Fee
    Professionals in a Firm
    From - ToFee
    1-5$275
    6-10$400
    11-24$525
    25+$650
  2. Plus $25 per professional in the firm

    Note: Professionals are as defined by the AICPA Peer Review Standards (all individuals who perform professional services for which the firm is responsible whether they are CPAs or not).

  3. Additionally, for each year where an enrolled firm performs a "Must Select" (high risk) engagement there will be a fee of $85. This fee only applies to firms subject to system reviews. The fee will be due annually based upon the firm's profile in PRIMA. It is due when the firm has one or more "Must Select" engagements as defined by the AICPA standards. Currently, "Must Select" engagements include Employee Benefit Plans, Governmental Audits, Depository Institutions subject to FDICIA, Broker Dealers and Service Organization Control Report Engagements. The AICPA may add additional or remove "Must Select" criteria at any time.

Additional Fees

  • Enrollment fee is $100 for firms initially enrolling in the peer review program administered by Alabama.
  • Reinstatement fee is $250 for firms dropped for noncompliance or non-payment of dues.
  • Late Fee is $100 for untimely payment of the Peer Review Annual Program Fee.

Examples of Fee Calculations Under Fee Structure

1 Professional without High Risk Fee
1 Professional with High Risk Fee
Year 1Year 2Year 3 - Peer Review Year
Year 1Year 2Year 3 - Peer Review Year

275275275
275275275
252525
252525
---
858585
300300300
385385385







15 Professionals without High Risk Fee
15 Professionals with High Risk Fee
Year 1Year 2Year 3 - Peer Review Year
Year 1Year 2Year 3 - Peer Review Year

525525525
525525525
375375375
375375375
---
858585
900900900
985985985







26 Professionals without High Risk Fee
26 Professionals with High Risk Fee
Year 1Year 2Year 3 - Peer Review Year
Year 1Year 2Year 3 - Peer Review Year

650650650
650650650
650650650
650650650
---
858585
1,3001,3001,300
1,3851,3851,385


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