SOX 404 Audit FeeRpt Fnl 02.07

404 Filers Non-404 CompaniesAudit Analytics™ 9 Main Street 2F | Sutton, MA 01590 | 508.476.7007 A service of IVES Group Surprised by Audit Fees A Comparison of Audit Fee Changes Experienced by SSOOXX SSeeccttiioonn 440044 FFiilleerrss aanndd NNoonn--FFiilleerrss.. SSOOXX SSeeccttiioonn 440044 FFiilleerrss aanndd NNoonn--FFiilleerrss.. Total Group (404 Filers v.s. Non-Filers) Audit Fees by Year$10,000,000,000$8,000,000,000$6,000,000,000$4,000,000,000 Non-404 Companies$2,000,000,000404 Filers $020032004 2005 Audit Analytics Briefing: February 2007 Mark Cheffers, CPA, ABV, CEO Donald Whalen, Esq., Research Director Jean Bradford, Research Analyst mcheffers@ivesinc.com, 508-476-7007 x23 dwhalen@ivesinc.com, 508-476-7007 x22 jbradford@ivesinc.com, x39 AuditAnalytics.com Audit Analytics™ 9 Main Street 2F | Sutton, MA 01590 | 508.476.7007 A service of IVES Group Audit Analytics Briefing Index Overview of Database……………………………………………………………………………….…… 3 Methodology…………………………………………………………………………. 3 Study Purpose…………………………………………………………………………………………….. 4 Executive Summary………………………………………….……… 4 -7 Table: Audit Fee Changes for Companies Filing SOX Section 404 ...