Application Fees

The Sarbanes-Oxley Act directs the Board to assess and collect a registration fee from each applicant for registration in amounts that are sufficient to recover the costs of processing and reviewing applications. PCAOB Rule 2103 requires the payment of that fee and provides that the Board will, from time to time, announce the amount of the application fee.  

The application fee is due at the time of submission of the application.

The application will not be deemed "submitted," and review of the application will not begin, until the applicant has paid the application fee.

Current Application Fee Schedule

PRECEDING YEAR ISSUER AUDIT CLIENTS   APPLICATION FEE Details
0-49 $500  
50-100 $3,000  
101-1000 $29,000  
 1001 and up  $390,000