Peer Review Fees

The Georgia Society of CPAs administers peer reviews for its member firms enrolled in one of the following practice-monitoring programs:

AICPA Peer Review Program (including PCPS members)
GSCPA Peer Review Program (including non-AICPA members)

Peer Review Program Fees pay the administration costs and are charged annually to all firms enrolled in one of the above practice-monitoring programs. The program fees cover the fiscal year of June 1st through May 31st and are generally billed in May. Program fees are based upon your firm's category at the time of payment and whether audits are performed.

MEMBERS OF THE AICPA OR GSCPA:

FIRM CATEGORY	W/O AUDITS	WITH AUDITS
SOLE Practitioner	$175.00	$200.00
2-5 Professionals	$225.00	$300.00
6-10 Professionals	$325.00	$400.00
10-19 Professionals	$475.00	$550.00
20-24 Professionals	$925.00	$1,000.00
25+ Professionals	$50.00 Per Professional	$50.00 Per Professional

NON-MEMBERS:

FIRM CATEGORY	W/O AUDITS	WITH AUDITS
Sole Practitioner	$475.00	$545.00
2-5 Professionals	$550.00	$710.00
6-10 Professionals	$850.00	$1,035.00
10+ Professionals	$1,240.00	$1,385.00

*The term “professional” refers to all personnel including leased and per diem employees who devote at least 25 percent 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.

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