Pcaob Outstanding Support Fees

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List of Issuers with No Outstanding Past-Due Share of the ...

    http://pcaobus.org/About/Administration/Documents/Support%20Fee/Issuers_Paid.pdf
    List of Issuers with No Outstanding . Past-Due Share of the Issuer Accounting Support Fee . Determination of Payment under PCAOB Rule 7104(b) As of January 15, 2020 . The following is a list of issuers that have been assessed andhave no outstanding past-due share of theissuer accounting support fees of the Public

Accounting Support Fee - PCAOB

    https://pcaobus.org/About/Administration/SupportFee/Pages/default.aspx
    The largest source of funding for the PCAOB comes from the companies whose financial statements must be audited by PCAOB-registered firms. Section 109 of the Sarbanes-Oxley Act, as amended by the Dodd-Frank Act, requires funds to cover the PCAOB annual budget, less registration and annual fees, to be collected from issuers, as defined in the Sarbanes-Oxley Act, and from brokers and dealers ...

The PCAOB Support Fee and Funding Process FAQ

    https://www.iasplus.com/en/binary/usa/0604faqfunding.pdf
    The Accounting Support Fee and the Funding Process April 27, 2006 Page 3 Issuer-Specific FAQs 5. I believe the records maintained by my company regarding my company's shares outstanding are more accurate than those used by the PCAOB. If I provide that data to the PCAOB, may I …

Billing - Main - PCAOB

    https://payments.pcaobus.org/
    PCAOB and FASB Accounting Support Fee Payment System. Section 109 of the Sarbanes-Oxley Act, as amended by the Dodd-Frank Act, requires the PCAOB and FASB to allocate portions of the accounting support fees among issuers as well as brokers and dealers for the PCAOB accounting support fee only.

SEC Approves 2017 PCAOB Budget and Accounting Support Fee

    https://www.sec.gov/news/pressrelease/2016-263.html
    Dec 14, 2016 · The Securities and Exchange Commission voted today to approve the 2017 budget of the Public Company Accounting Oversight Board (PCAOB) and the related annual accounting support fee. The PCAOB budget totals $268.5 million and will be funded by the collection of an accounting support fee totaling $268 million.

Auditor Independence and Unpaid Fees - Lexology

    https://www.lexology.com/library/detail.aspx?g=0dc429bf-1f16-4982-9125-8a98a55759fd
    Oct 25, 2016 · The Discipline Tribunal noted that the outstanding fees were neither trivial nor inconsequential, which was agreed upon by both expert witnesses. ... New SEC and PCAOB proposals related to audit ...

SEC Consideration of 2016 PCAOB Budget and Support Fee

    https://corpgov.law.harvard.edu/2016/03/22/sec-consideration-of-2016-pcaob-budget-and-support-fee/
    Mar 22, 2016 · [2] Congress has also passed laws that address the funding of Board activities, primarily through the annual accounting support fees assessed on public companies and on brokers and dealers. For example, Section 109 of the Sarbanes-Oxley Act of 2002 provides the mechanism of funding the PCAOB through an accounting support fee.

SEC Approves PCAOB Funding Rules; PCAOB Issues Notices of ...

    https://www.mofo.com/resources/insights/sec-approves-pcaob-funding-rules-pcaob-issues-notices-of-accounting-support-fee.html
    Aug 11, 2003 · SEC Approves PCAOB Funding Rules; PCAOB Issues Notices of Accounting Support Fee. 8/11/2003 Keep up with the latest legal and industry insights, ... even if the issuer has outstanding fees if the issuer needs the opinion or consent in order to submit a report to, or make a filing with, the SEC. The issuer has to notify the Board of such opinion ...

SEC Publishes Proposed PCAOB Rules For Funding Morrison ...

    https://www.mofo.com/resources/insights/sec-publishes-proposed-pcaob-rules-for-funding.html
    The accounting support fee would be payable by each issuer yearly during the first quarter of the calendar year. The Board would set the aggregate accounting support fee at an amount equal to the Board's budget for the year in question less the amount of registration and annual fees received during the prior year from public accounting firms.



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