Information for Firms

Welcome to the Peer Review information for firms.  This section contains forms and other resources most often requested by firms.  It also contains an overview of the Peer Review Program fee structure. 

Resources

AICPA - Current Information and Guidance
Information Required for Scheduling Reviews 
AICPA Peer Review Enrollment Form
WSCPA Peer Review Enrollment Form
Peer Review Program Change Form

Fees

Annual Administrative Fees
All enrolled firms share in supporting the Peer Review Program through an annual administrative fee which is billed in June each year for the fiscal year of June through May. Although a firm is reviewed every three years, the administrative program costs are on-going. The Peer Review Program is self supporting with a break-even budget. We continually explore cost containment methods, however, even with our best efforts, there are many things that are beyond our control that directly affect the cost of doing business.

CART fees
Engagement CART reviews arranged by the WSCPA are billed at the following rates:*

$150.00 per hour plus reviewer out-of-pocket expenses and a 10% WSCPA surcharge to cover CART administrative costs.

*Rates are subject to change based on decisions by the Peer Review Executive Committee.

When you negotiate the fee for a firm-on firm engagement, you may be quoted an hourly rate, a fee based on the number of engagements reviewed, or a package price for the review.

Your firm should be able to anticipate the cost of its review whether you’ve chosen a CART review, a Firm-on-Firm review, or an Association review.