The VSCPA adheres to the AICPA’s policy, as outlined in the AICPA Administrative Manual, Chapter 7, Interpretation 18-1, for granting due date extension requests. All requests should be made through PRIMA (under "For Firms" in top banner of firm’s home screen), and will be assessed on a case-by case basis. VSCPA policy for extension requests dictates the following:
- Firms must request an extension no less than 60 days prior to the due date
- Requests cannot be made for any greater than 90 days past the original due date
- Any extension request made after a firm's current due date will be rejected
The VSCPA understands that circumstances may arise in which an extension request made within the above parameters are not feasible. Firms should still contact the VSCPA with the request and include as much detail as possible regarding the extenuating circumstances. The VSCPA will assess each need for a request on a case-by-case basis to determine if the request shall be granted or rejected.
Firm Information in PRIMA
All firms should ensure that their contact information, especially their email address is up to date in the AICPA’s PRIMA database. PRIMA contacts firms solely through email, so all correspondence to firms regarding annual updates to enrollment information and important reminders for scheduling peer reviews are sent only by email. It is imperative that firms ensure their current email address is in PRIMA.
When entering enrollment information, please ensure that the number you enter under the field for Firm Personnel that Provide A&A Services only includes staff that sign off on A&A engagements. All other staff should be listed below the table as part of Non-A&A Personnel. The number of A&A staff you enter is used to determine your billing class for the VSCPA, so it’s extremely important that the number of A&A personnel is correct so your firm is not placed into the incorrect billing class and overcharged.
Our staff is always happy to help if you have PRIMA issues, and can typically help guide you through the process of tasks such as signing up, changing information, or uploading documents for technical review. For technical or IT-related issues such as being locked out of your account or if you experience an error message, it may be faster for a firm to contact PRIMA support directly at [email protected] or (919) 402-4502. Of course, even in these instances, we’ll be happy to submit a ticket to their support desk on your firm’s behalf.