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https://pcaobus.org/About/Administration/Pages/default.aspx
Accounting Support Fee. Under the provisions of the Sarbanes-Oxley Act and the Dodd-Frank Wall Street Reform and Consumer Protection Act, the PCAOB is funded primarily through an accounting support fee collected from public companies and other issuers, as well as …
https://pcaobus.org/News/Releases/Pages/11302011_PCAOBApproves2012Budget.aspx
Nov 30, 2011 · The Public Company Accounting Oversight Board today approved its 2011-2015 Strategic Plan and 2012 fiscal-year budget of approximately $227.7 million. The Board approved its strategic plan for 2011-2015 to serve as the foundation for the 2012 budget, as required by the Securities and Exchange Commission's PCAOB budget rule.
https://www.sec.gov/news/public-statement/2012-01-11-open-meeting-statement-mls
Jan 11, 2012 · Today, the Commission will consider the proposed 2012 budget and accounting support fee for the Public Company Accounting Oversight Board. Under the Sarbanes-Oxley Act, which created the PCAOB, the Commission must annually review and approve the Board’s budget and support fee.
https://www.sec.gov/rules/other/2012/33-9294.pdf
ORDER APPROVING PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD BUDGET AND ANNUAL ACCOUNTING SUPPORT FEE FOR CALENDAR YEAR 2012 . The Sarbanes-Oxley Act of 2002, as amended (the “Sarbanes-Oxley Act”), 1. Section 109 of the Sarbanes-Oxley Act provides that the PCAOB shall establish a
https://keitercpa.com/blog/the-broker-dealer-accounting-support-fee/
Nov 28, 2012 · Brokers and Dealers with less than $5 million of average net capital are not subject to the fee. For 2012, the PCAOB calculated the broker-dealer accounting support fee allocation as of August 31, 2012 and the invoice date of the fee is October 19, 2012, with payment due by November 18, 2012.
https://www.federalregister.gov/documents/2012/01/18/2012-764/order-approving-public-company-accounting-oversight-board-budget-and-annual-accounting-support-fee
The Commission has determined that the PCAOB's 2012 budget and annual accounting support fee are consistent with Section 109 of the Sarbanes-Oxley Act. Accordingly, It is ordered, pursuant to Section 109 of the Sarbanes-Oxley Act, that the PCAOB budget and annual accounting support fee for calendar year 2012 are approved.
https://www.readyratios.com/news/usgaap/2280.html
Feb 17, 2013 · The proposed PCAOB’s 2013 Budget pointers and Accounting Support Fee that have been approved by the SEC (Securities Exchange Commission) during an open Board meeting in November 2012 includes - An anticipated budget of approximately 245.6 million in the year 2013
https://inaudit.com/regulatory/pcaob/pcaob-oks-2012-budget-strategic-plan-11961/
The Public Company Accounting Oversight Board has approved its 2011-2015 Strategic Plan and 2012 fiscal-year budget of approximately $227.7 million. The Board approved its strategic plan for 2011-2015 to serve as the foundation for the 2012 budget, as required by the Securities and Exchange Commission’s PCAOB budget rule.
https://www.gaapdynamics.com/insights/blog/2015/06/09/auditing-the-auditor-insights-from-pcaob-inspection-reports/
Note: The accounting support fee is the largest source of funding for the PCAOB and comes from the companies whose financial statements must be audited by PCAOB-registered firms. In summary, the PCAOB has more resources and is inspecting fewer audits, allowing itself a much more thorough probing of the audits performed by these firms.
https://www.journalofaccountancy.com/issues/2011/sep/auditing.html
The inspection program will be funded by an accounting support fee paid by brokers and dealers with more than $5 million in tentative net capital. The board said it anticipates that the rules will be in effect for its 2011 funding cycle for brokers and dealers, which begins in the fall.
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