Peer Review

Administrative Fees

In order to cover the costs of administering peer reviews for the AICPA Peer Review Program and TXCPA Peer Review Program, the Texas Society of CPAs' leadership has approved an annual fee structure for the administration of the peer review programs: 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 TXCPA member.


Fee Structure

Member Firm*

Member Firm*


1 professional




2 professionals




3 professionals




4 professionals




5 professionals




6 professionals




7 professionals




8 professionals




9 professionals




10 professionals




11+ professionals




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

On April 29, 2017, the TXCPA 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 TXCPA Peer Review staff at 800.428.0272 or 972.687.8500 (for Dallas) at extension 694.


An annual AICPA PRIMA-use fee for firms enrolled in the TXCPA Peer Review Program will be added to the firm's annual administrative fee. The fee is $65 per firm.

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 TXCPA arranges for a reviewer to conduct the peer review, and for these types of reviews effective June 1, 2018, the fee is $800 base plus an additional $200 for each engagement omitting disclosures and $400 for every engagement with disclosures. The CART fees will be billed to the firm and must be received by the TXCPA Peer Review Department prior to the commencement of the review.