| Non-Audit Fees: A Five Year Trend (3/12/08) |
Earlier this year, the Center for Audit Quality commissioned Audit Analytics to conduct independent research on trends in audit vs. non-audit fees paid to the independent auditors. The Audit Analytics auditor fee database contains all fee data disclosed by SEC registrants in electronic filings since January 2001. The analysis focused on those fees paid and disclosed by accelerated filers. Registrants identified as accelerated filers on March 5, 2008 comprised the total eligible population (N=5,173). Only those registrants that disclosed audit fees for each year from 2002 to 2006 were included in the final analysis (n- 3,667).
The results of this commissioned research were provided to members of the Treasury Advisory Committee on the Auditing Profession for consideration in their deliberations.
