CAQ Membership Dues

All members are required to pay applicable dues or assessments, which are to be approved annually by the CAQ Governing Board.  Dues or assessments are due and payable in full at the time and in the manner determined by the CAQ.  Dues or assessments are not subject to refund in whole or in part at any time including in the circumstance of: (a) a merger, consolidation, or other combination of two or more members; or (b) resignation, termination, or dissolution if a firm has enjoyed Membership or Associate Membership for any part of the year for which the dues or assessments apply.

Dues are based on the number of issuers1 for which the firm issued audit reports as reported on the PCAOB’s Annual Report (Form 2), and in some cases, the number of CPAs in your firm as of the date of your firm's most recent fiscal year end.

Firm Size

Annual Dues Amount

CAQ Governing Board member firms

Dues are allocated as a percentage of the annual CAQ budget

Firms with over 100 issuer audits AND 0-5,000 CPAs

$10,000

Firms with 0-100 issuer audits AND 300 or more CPAs

$3,800

Firms with 0-100 issuer audits AND 100-299 CPAs

$1,900

Firms with 26-100 issuer audits AND 0-99 CPAs

OR

0-25 issuer audits AND 50-99 CPAs

$1,100

Firms with 0-25 issuer audits AND 0-49 CPAs

$440

You can learn more about CAQ membershipenroll your firm in the CAQ or contact us at the respective links.

1 The term "issuer" means an issuer (as defined in Section 3 of the Exchange Act), the securities of which are registered under Section 12 of that Act, ["Registration Requirements for Securities"] or that is required to file reports under Section 15(d) of that Act, ["Securities Analysts And Research Reports" (Brokers/Dealers)] or that files or has filed a registration statement that has not yet become effective under the Securities Act of 1933, and that it has not withdrawn.