Annual Enrollment Fees
As of April 2022
|Professional Staff in the Firm||Engagement Reviews||System Reviews|
|11 - 19 Professionals||$575||$735|
|20 - 49 Professionals||$680||$840|
|50 + Professionals||$785||$945|
|Firms enrolled but not required to have a peer review (No A&A firms)||$25||$25|
|Each type of "must select" * industry engagement performed by the firm||$100|
|Firms that do not have a partner or owner who is a member of either the AICPA or OSCPA and is eligible||$300||$300|
|PRIMA fee for firms in OSCPA Peer Review Program||$80||$80|
* "Must select" engagements include those performed under Government Auditing Standards, audits of employee benefit plans, audits performed under FDICIA, audits of depository institutions (with assets of $500 million or greater), examinations of service organizations (SOC 1® and SOC 2® engagements).
Firms enrolling in the peer review program mid-year will be invoiced pro-rated annual enrollment fees.
Annual enrollment fees are non-refundable.
- Reinstatement fee if firm was dropped from program is $500.
Reviewer Fees and Expenses
There are two review formats available to firms:
- Firm-on-Firm Review (FOF) – Your firm may select a qualified firm to perform its review. If your firm is interested in a FOF review, a Directory of Firms Interested in Performing Reviews is available under the resources on the OSCPA Website.
- Association Review – You ask the association to which your firm belongs to assist in forming a review team. That association must be authorized by the Peer Review Board to assist in the formation of such review teams.
Whether your firm chooses to have a FOF or Association Review, you must provide information on the individuals performing your firm's review during the scheduling process and before starting the review. Your reviewing firm or association will bill your firm directly for any review fees and expenses based on a contract or engagement letter.