Administrative Fees

The CSCPA charges an administrative fee to enrolled member firms to cover the costs of program administration. Upon receipt of the firm's scheduling information, an invoice is mailed to the firm. The fee covers a six-month period of scheduling and evaluation. Expenses for each type of review - system and engagement - are exactly the same. Some of these costs include:

Information, referral, customer service
Printing, postage, telephone, supplies
Office overhead, computer systems
Administrative staff
Technical reviewers and oversight
Reviewer education and training

Adminstrative fees are payable upon receipt. The firm's acceptance letter will not be mailed until all administrative fees are paid in full.

All firms enrolled in the program that perform audits, reviews, compilations, and/or attest service engagements are assessed an administrative fee based on the number of personnel currently employed by your firm. The following fees apply:

Sole practitioners (no professional staff)	$475
Firms with 2-5 personnel*	$700
Firms with 6-10 personnel*	$825
Firms with 11+ personnel*	$1,050

For firms that are not members of the AICPA or CSCPA, the following administrative fees are charged. The firm will not receive its acceptance letter until the administrative fees are paid in full.

Sole practitioners (no professional staff)	$775
Firms with 2-5 personnel*	$1,000
Firms with 6-10 personnel*	$1,125
Firms with 11+ personnel*	$1,350

NOTE: The above listed fees are in addition to reviewer fees and expenses.

*Personnel are defined per Statement on Quality Control Standards (SQCS) No. 7, A Firm’s System of Quality Control as all individuals 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 would include all personnel including leased and per diem employees who devote at least 25% of their time in performing audits, reviews, compilations, or other attest engagements, or those professionals who have partner/manager level responsibility for the overall supervision or review of such engagements.

If you require further explanation of the peer review fees, please contact Bonnie Olivieri, Practice Programs Manager, at 860-258-0213 or via email at bonnieo@cscpa.org.

Administrative Fees

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