In order to audit a public company, a public accounting firm must register with the Board. The Board shall collect "a registration
fee" and "an annual fee" from each registered public accounting firm, in amounts that are "sufficient" to recover the costs
of processing and reviewing applications and annual reports.
The Board shall also establish by rule a reasonable "annual accounting support fee" as may be necessary or appropriate to
maintain the Board. This fee will be assessed on issuers only.