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Peer Review Program Fees

Annual Administrative Fees

In order to cover the costs of administering peer reviews outside of the AICPA's programs, Texas Society of CPAs' leadership has approved an annual fee structure for the administration of the peer review program: A regular billing cycle begins June 1 and ends May 31 of the next year. The amount billed a firm is based on the number of professionals employed by the firm (professional is defined as a CPA or someone seeking the designation) and whether or not a firm owner is an AICPA and/or TSCPA member.

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Administrative
Fee Structure

AICPA or TSCPA* Member Firm

Non-Member **Firm

1 professional

$225

$400

2 professionals

$290

$465

3 professionals

$355

$530

4 professionals

$420

$595

5 professionals

$485

$660

6 professionals

$550

$725

7 professionals

$615

$790

8 professionals

$680

$855

9 professionals

$745

$920

10 professionals

$810

$985

Over 10 professionals

$875

$1,050


* Firms having at least one owner a member of AICPA or TSCPA.
** Firms having no owners a member of AICPA or TSCPA.


On April 29, 2017, the TSCPA Executive Board approved discontinuing the administrative fee waiver for Lifetime members and agreed all firms enrolled in peer review and subject to peer review should cover the costs of the program.

For additional information on annual fees or the lifetime membership waiver, contact TSCPA Peer Review staff at 800.428.0272 or 972.687.8500 (for Dallas) at extension 219.

Reviewer Fees

All system reviews are arranged on a firm on firm basis, which means that the firm must identify and hire a peer reviewer themselves, in which case, the fee arrangements are negotiated directly with the peer reviewer.

Engagement reviews may be conducted on either a firm on firm basis or the firm may choose to have a CART (Committee Appointed Review Team) review. For firm on firm reviews, the fee arrangements are made directly with the peer reviewer.

For CART reviews, the TSCPA arranges for a reviewer to conduct the peer review, and for these types of reviews effective June 1, 2013, the fee is $600 base plus an additional $150 for each engagement omitting disclosures and $300 for each engagement with disclosures. The CART fees will be billed to the firm and must be received by the TSCPA Peer Review Department prior to the commencement of the review.