Audit Analytics studied the audit and non-audit fees paid by accelerated filers since 2002. This research found that for 2014 the ratio of non-audit fees over revenue was the lowest for the thirteen years under review and is the first time the value was below 10%. In comparison, the audit fees over revenue (including audit related) experienced a 1.9% uptick. This year’s analysis also looks at the audit fees surrounding a financial restatement.