The Securities and Exchange Commission (SEC) considers high non-audit fees to be an auditor independence concern; therefore, a review of non-audit fees as compared to audit fees is of interest. At times, analysts prefer to view audit fees in isolation while others prefer to see audit fees and audit-related fees together. For this reason, Audit Analytics’ recent annual report, Seventeen-Year Review of Audit Fee and Non-Audit Fee Trends, provides both approaches.

In this article, Audit Analytics summarizes some of the highlights from this year’s report, which focuses on the audit and non-audit fees paid and disclosed by accelerated and large accelerated filers over a 17-year period.