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Peer Review Fees

Peer Review annual fees are billed to all firms enrolled in the peer review program who perform engagements subject to peer review. If a firm is in public accounting but does not perform attest and/or compilation engagements, no fee is required. The Peer Review Program is a self-supporting program. 

The evaluation fee is billed once every three years at the conclusion of the review.

Pay Peer Review Fees

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Annual fee
Through March 31, 2023
(billed annually in Spring)
Evaluation fees
(billed at conclusion of review)

Sole practitioner:  $115

2-5 professionals*:  $245

6-10 professionals*:  $400

Over 10 professionals*:  $630

Engagement review:  $500

System review:  $700 plus $100 each must-select industry** (up to $200 per firm)

**Must-select industries include:

  • Engagements under GAS
  • Audits of employee benefit plans under ERISA
  • Audits under FDICIA
  • Examinations of service organizations (SOC reports)

*Professional is defined 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 includes all personnel (including leased and per diem employees) and excludes administrative/operational support personnel. A&A firm personnel are defined as those personnel performing audits, reviews, compilations, preparation of financial statements or other attest engagements, or those professionals who have partner/manager level responsibility for the overall supervision or review of such engagements.

Other fees

Nonmember firm fee: Minnesota firms with no MNCPA members are charged a $150 nonmember fee at the time of scheduling. This is in addition to the enrollment and evaluation fees.

Reinstatement fee: There is a $250 reinstatement fee for firms dropped or terminated for non-compliance with the peer review program (due at reinstatement).

Technology Fee: Firms enrolled in the Minnesota Society Peer Review Program are subject to an AICPA Annual Technology fee for the use of PRIMA in administering the peer review. Firms enrolled in the AICPA Peer Review program are not subject to this fee.

Pay Peer Review Fees

Requires MNCPA login


For more information, contact Sabine Anderson, Peer Review Coordinator, at 952-885-5514 or