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Peer Review Fees

INCPAS covers its cost of administering the Peer Review program by an annual administrative fee. This annual administrative fee covers the scheduling and processing of reviews and committee expenses. All firms enrolled in the Peer Review program are invoiced an annual fee based on the following schedule:

Annual Administrative Fee Schedule

(Effective July 1, 2016 – June 30, 2017)



Number of Professionals Engagement Reviews System Reviews
Sole Practitioner (no professional staff) $130 $190
Firms with 2-5 Professionals $270 $330
Firms with 6-10 Professionals $295 $355
Firms with 11-19 Professionals $440 $650
Firms with 20-49 Professionals $465 $675
Firms with 50+ Professionals $490 $700


*A professional is defined as all personnel who perform professional services for which the firm is responsible whether or not they are CPAs, as defined per Statement of Quality Control Standards (SQCS ) No. 8, A Firm’s System of Quality Control (AICPA, Professional Standards, vol. 2, QC sec. 10). This includes leased and per diem staff who devote at least 25% of their time at the reviewed firm in performing audits, reviews, compilations, or other attest engagements or personnel who have the partner or manager level responsibility for the overall supervision or review of such engagements.



Please note: This annual administrative fee is a separate fee from what a reviewer will charge for their services.



  • Annual administrative fees are doubled for nonmembers of the Indiana CPA Society. The INCPAS Peer Review Policy requires all partners, proprietors or shareholders eligible for membership to be members in order to qualify for the member fee listed above.
  • Peer Review Re-Enrollment Fee: Any peer review firm which is 90 days delinquent in paying their annual administrative peer review fees can be dropped from the peer review program. In addition to being dropped from the peer review program the Board of Directors can terminate their INCPAS membership.
For INCPAS members the managing partner of the firm is the membership that would be terminated.



If a firm wishes to re-enroll in the peer review program, a firm must pay all past due invoices plus accrued interest. In addition, a re-enrollment fee of $100 will be assessed.



Technical Review Evaluation Fee

All firms will also be billed an evaluation fee of $110 an hour for technical review of their report and accompanying peer review documents.  The number of billing hours will be directly related to the time it takes for the technical reviewer to determine if the review complies with professional standards. This fee is a triennial evaluation fee that will be billed in the year the firm’s peer review takes place. 



The average hourly range for technical review of Engagement Reviews is 1 to 2 hours ($110 - $210); for System Reviews 1.5 to 2.5 hours ($165 - $275). 



This fee will be billed to the firm after the technical review has been completed.


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